V.N. Kirillov

The article analyzes established in Russia and abroad, the practice of valuing intangible assets, identify trends in the development of valuation activity, summarized the theoretical, methodological and practical approaches to the valuation of intangible assets. Normal functioning of the company is closely linked with the obligatory presence of the basic components of a portfolio of intangible assets (market assets, human assets, infrastructure assets, intellectual property). Moreover, intangible assets are a major factor in the growth of reserves and capitalization of companies in today's economy. In view of this methodology for their assessment are of particular relevance.