| Elior Alena Olegovna, Ermakova Marina Andreevna
Intangible assets in the enterprise value
ID number: J201948
Abstract: In today's conditions of the knowledge economy, a major part of investments are made in intangible assets, but in reporting some of them considered not as assets, but as expenses, which results in lowering value of the business. At the same time, there is a characteristic trend in the market for the growth of undisclosed intangible assets’ share in the enterprise value structure.
Key-words: intangible assets, fundamental value, financial bubble, knowledge economy, capital
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