Methods for assessing intangible assets in the conditions of the digital economy


Review article

DOI: 10.34130/2070-4992-2022-2-2-256

Full article  (in Russian Russian (Russia))


Alexey V. Degtyarev - Kurgan State Agricultural Academy named after T.S. Maltseva, Kurgan, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it., https://orcid.org/0000-0003-4839-5104


Abstract. The purpose of the article is to explore the existing methods for assessing intangible assets as one of the constituent elements of the property complex of an enterprise in the agro-industrial complex. In the process of preparing the article, analytical and logical research methods were used. The article considers the concept of an intangible asset, taking into account the specifics of the agro-industrial complex, describes the existing methods for determining the value of intangible assets in accounting, as well as methods for determining the market value of intangible assets specified in federal valuation standards. The result of the study allows us to conclude that of all the options considered by the author of the article, it is advisable to use only the income approach of valuation, as the most reliable and objective in determining the value of an intangible asset. But the use of evaluation methods alone is no longer enough to obtain complete, reliable and objective information regarding the intangible assets of an economic entity in the agro-industrial complex. Taking into account the constant growth in the share of intangible assets in the overall structure of the enterprise's property complex, it is necessary to develop a separate comprehensive methodology for determining the value of intangible assets, taking into account the specifics of the agro-industrial complex, since federal valuation standards contain only general provisions for the production of valuation and cannot be used as a scientifically based methodology for valuing intangible assets. The results of the study will be used in the author's further research work in developing a mechanism for assessing the investment attractiveness of agribusiness enterprises in the digital economy, in educational activities, as well as in determining the value of intangible assets in practice. In the future, it is advisable to study the methods for assessing intangible assets, taking into account the possibility of using IT technologies and other innovative resources of the digital economy, which will allow introducing new assessment indicators and developing more accurate and reliable methods and methods for determining the value of intangible assets in the agro-industrial complex.

Keywords: intangible assets, agribusiness, digital economy, value, valuation standards.


For citation: Degtyarev A. V. Methods for evaluating intangible assets in a digital economy. Corporate governance and innovative development of the economy of the North: Bulletin of the Research Center for Corporate Law, Management and Venture Investment of Syktyvkar State University. 2022. Vol. 2, issue 2. Рр. 256–262. https://doi.org/10.34130/2070-4992-2022-2-2-256



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Information about the author

Aleksey Vladimirovich Degtyarev - Postgraduate Student, Department of Economic Security, Accounting and Finance, Kurgan State Agricultural Academy named after T.S. Maltsev (Village of Lesnikovo, Ketovsky district, Kurgan region, 641300, Russian Federation).


The article was submitted: 11.04.2022.

Approved after reviewing: 11.05.2022.

Accepted for publication: 13.05.2022.