REVIEW OF FOREIGN ARTICLES OF THE VALUATION OF INTELLECTUAL CAPITAL

Intellectual capital recognized as a leading economic factor in modern economy, the availability and use of which is the foundation of any company. The significance of this factor increases with each passing day, and the impact is not only on the company's activities, but also on its value. Despite the importance of this topic, the study of themes evaluation of intellectual capital cost devoted a few books, collections and articles, especially in the framework of Russian literature. In this regard, the author presents some existing foreign article sufficiently urgent to analyze, which address this theme in order to identify the theoretical and methodological development, the use of which would be possible in the framework of Russian studies.