THEORETICAL APPROACHES TO ESTIMATING THE VALUE OF INTANGIBLE ASSETS

The developed strategy of innovation activity of Ukraine till 2020, the strategy of sustainable development "Ukraine 2020" foresees the formation of a new competitive economy based on the use of scientific, technological and innovative potential of development of all sectors of the national economy. A decisive role in this strategic direction is played by resources that have an intellectual component – knowledgeable intangible assets. The results of using these resources in the economic activity are the creation of advanced technologies, the development of high-tech industries and high-tech means of production, the issuance of high-tech products, the promotion of innovative products on the domestic and foreign markets, the growth of capitalization of enterprises, increase their investment attractiveness, improving enterprise management system, etc. It is possible to achieve the desired results of the use of intangible assets only due to the functioning of an effective management system for these resources at the enterprise. The article deals with the actual problems of valuation of intangible assets. Various approaches to determining the value of intangible assets have been identified. A differentiated approach to the determination of the fair valuation of intangible assets based on their essence is proposed. The managing functions the value of intangible assets are investigated.