Justification of creation, identification and evaluation of intangible assets on the platform of innovative HEI

Abstract

The authors have determined that HEI of innovative type are a subject of creation of information, knowledge and science. That is why a perspective direction for the innovative economy development and the creation of intangible assets is to support the development of HEI and their reformation on innovative basis. For this it is necessary to perform effective intangible assets management that includes their evaluation that involves the use of different valuation approaches depending on the characteristics of IAs objects, economic benefits of their accumulation, type of innovative implementation of each enterprise and the principles of their accounting policy. Variants of approaches to intangible assets evaluation depending on the type of innovations implemented by the enterprise have been analyzed in the work.