Intangibles and intellectual property

The article examines the legal basis of intangible assets and intellectual property. The author describes a system of registration and assessment. Analyzes the volume and dynamics of change in the value of intangible assets and intellectual property, their structural changes and efficiency. Concludes that a detailed analysis of the structure of intangible assets and intellectual property and determine their impact on the effectiveness of financial-economic activity of the enterprise promotes the interest of enterprises in increasing the proportion of intangible assets and property value in the IPO business.