IMPROVEMENT OF THE METHOD APPROACH TO ASSESSING INTANGIBLE ASSETS IN THE DEFINITION OF THE ELIMINATION LEVEL OF THE ENTERPRISE IN THE CONDITIONS OF ITS INNOVATION DEVELOPMENT

The article presents the approaches of scientists to the interpretation of such concepts as "liquidity", "liquidity of the enterprise", "liquidity management of the enterprise". An analysis of the liquidity of the balance of mining enterprises was conducted. The international experience of efficient use of intellectual property objects in the economic circulation is emphasized, and it is stated that intellectual property objects today are an effective tool for innovative development of the enterprise. In the financial statements of both Ukrainian and foreign enterprises, almost all intellectual property objects are accounted for as intangible assets. The comparative characteristics of P (C) BO 8 from IAS 38 have been made, their similar and distinctive features have been determined. It is emphasized that national standards have limited disclosure requirements. The methodical approach to the estimation of intangible assets of the enterprise by means of ranking of intangible assets on the basis of expert evaluations is offered.