Assessment and Management of the Value of Intangible Assets of an IT Company

Student: burakova elena

Educational Programme: Economics (Bachelor)

Year of Graduation: 2024

The presented research examines the types of Intangible Assets (IA) and ways of their evaluation. The specifics of working with IA at IT-companies are noted. Hypotheses of the high share of IA in the balance sheet structure, as well as the lack of work taking into account IA in IT-companies, have been refuted. The procedure of organizing the process of managing the cost of IA, including at the IT-company, is proposed.

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