MODERN FEATURES OF THE INTANGIBLE ASSETS COST VALUATION OF ECONOMIC ENTITIES

The article is devoted to the issues of intangible assets valuation (IAV) of business entities. With a significant level of competitive potential of Ukraine in high-­tech sectors of the economy, the processes of innovative technologies commercial‑ ization are often difficult. One of the reasons is the deficiency of developed economic innovation valuation tools (in particular, regarding the definition of the value of IAV). In order to study the current conditions for the valuation of IAV and the specific fea‑ tures of the use for this methodological toolkit, the regulatory framework for IAV valuation has been analyzed. In particular, it is noted: incomplete representation of methodological tools in the regulatory-­legal plane; insufficient consideration of the diversi‑ ty of IAV types in terms of their economic and legal support, etc. The existing approaches, methods and models for IAV valuation are analyzed, their advantages and disadvantages are established. The ground factors of influence on the valuation of IAV cost were substinated, based on the consideration of: the current nature of the «value» category, which is embedded in innovative technologies; synthesis of innovative technologies; forecasting various effect type from the output of innovative technologies to the market (synergies, animation, spillover, etc.); IAV convergence; organizational and methodological security of IAV valuation; standardized regulations for IAV guidance in financial statements; development issues and adjustment in the regulatory-­legal plane of the methodological basis for the valuation of IAV, etc. It is noted that the issue of IAV evaluation in recent years gains a particular scientific and practical importance, since the level of IAV development becomes one of the competitiveness factors for domestic enterprises not only in Ukraine but also in the international arena.