VALUATION OF INTANGIBLE ASSETS IN THE CONTEXT OF ECONOMIC INSTABILITY IN UKRAINE

被引:1
|
作者
Umantsiv, Halyna [1 ]
Shushakova, Iryna [1 ]
Miniailo, Oleksandr [2 ]
Shcherbakova, Tamila [3 ]
Khrustalova, Viktoriya [3 ]
机构
[1] State Univ Trade & Econ, Dept Accounting, Kiev, Ukraine
[2] State Univ Trade & Econ, Dept Publ Management & Adm, Kiev, Ukraine
[3] State Univ Trade & Econ, Dept Econ & Competit Policy, Kiev, Ukraine
来源
FINANCIAL AND CREDIT ACTIVITY-PROBLEMS OF THEORY AND PRACTICE | 2023年 / 3卷 / 50期
关键词
innovation activity; intangible assets; intellectual property rights; valuation; fair value; economic uncertainty; reducing the usefulness of assets; BANKING SYSTEM; STABILITY;
D O I
10.55643/fcaptp.3.50.2023.4063
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
The article is devoted to the issues of intangible assets valuation caused by globalization processes, deep digital transformation of economic relations, and, as a result, implementation of the results of innovation and intellectual activity in all spheres of economic activity. Ukraine's current realities include the development and use of innovative software in military operations (artificial intelligence, autonomous systems (unmanned aerial vehicles), software (automated battle management systems, situational awareness systems, digital maps, etc.), in the field of security and defence, ecology, healthcare and rehabilitation of the military and civilians, restoration of energy and transport infrastructure, etc. All of these processes are associated with the generation of intellectual products and intellectual property rights, which are intangible assets by their economic nature and cannot be commercialized without their valuation. The purpose of the article is to analyze the international experience and national practice of valuation of intangible assets and intellectual property rights in the process of their commercialization, as well as in the accounting and reporting system in the context of economic instability. The author highlights the problems of valuation and disclosure of intangible assets in financial statements, in particular, the need to test them for changes in potential usefulness, given the effects of the global COVID-19 pandemic and the russian military invasion of Ukraine, which have led to impairment of assets, increased risks and their impact on accounting estimates and disclosures. The main results of this research are the improvement of methodological approaches to the valuation and testing for changes in the potential usefulness of intangible assets, taking into account the risks associated with the consequences of the COVID-19 pandemic, russia's military aggression against Ukraine, and global economic uncertainty.
引用
收藏
页码:102 / 115
页数:14
相关论文
共 50 条
  • [1] Intangible Assets: From Evaluation to Valuation
    Sequeira, Camilo Augusto
    Fernandez y Fernandez, Eloi
    PROCEEDINGS OF THE 12TH EUROPEAN CONFERENCE ON KNOWLEDGE MANAGEMENT, VOLS 1 AND 2, 2011, : 907 - 916
  • [2] The valuation of health care intangible assets
    Reilly, RF
    Rabe, JR
    HEALTH CARE MANAGEMENT REVIEW, 1997, 22 (02) : 55 - 64
  • [3] The Valuation Of Intangible Assets: Where To?
    Grosu, Veronica
    Bostan, Ionel
    Socoliuc, Marian
    Mates, Dorel
    Hlaciuc, Elena
    CREATING GLOBAL COMPETITIVE ECONOMIES: A 360-DEGREE APPROACH, VOLS 1-4, 2011, : 774 - +
  • [4] VALUATION OF INTANGIBLE ASSETS: ESTIMATING THE VALUE OF PATENT
    Stefankova, Stanislava
    GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES, PTS I - VI, 2017, : 2486 - 2493
  • [5] METHODS OF VALUATION OF INTANGIBLE ASSETS - THEORY AND PRACTICE
    Kardos, Peter
    AKTUALNE PROBLEMY PODNIKOVEJ SFERY 2013, 2013, : 222 - 227
  • [6] Designing an Economic Valuation Model of the Intangible Assets of Volleyball Clubs in Iran
    Sahebkaran, Mohammad Ali
    Talebpour, Mahdi
    Keshtidar, Mohammad
    Ghorbani, Mohammad
    ANNALS OF APPLIED SPORT SCIENCE, 2019, 7 (02): : 41 - 53
  • [7] A New Model on Intangible Assets Valuation
    Chung, Ryan P. C.
    Lai, Kin Keung
    Fu, Yelin
    2013 SIXTH INTERNATIONAL CONFERENCE ON BUSINESS INTELLIGENCE AND FINANCIAL ENGINEERING (BIFE), 2014, : 181 - 185
  • [8] VALUATION PRACTICES OF INTANGIBLE ASSETS IN ESTONIA
    Pars, Maarja
    Sander, Priit
    SGEM 2015: POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM, VOL II: FINANCE, ECONOMICS & TOURISM, 2015, : 549 - 556
  • [9] Intangible Assets Identification and Valuation in a Company
    Gogan, Luminita Maria
    Draghici, Anca
    INNOVATIVE MANUFACTURING ENGINEERING, 2013, 371 : 842 - 846
  • [10] VALUATION OF INTANGIBLE ASSETS IN THE MANUFACTURING INDUSTRY
    Kucera, Jiri
    Tobiasova, Blanka
    Hofmann, Filip
    AD ALTA-JOURNAL OF INTERDISCIPLINARY RESEARCH, 2024, 14 (01): : 96 - 102