The object of the study is digital assets and digital intellectual assets as objects of valuation. The subject of the research are the principles, factors, approaches and methods of assessing the value of digital assets, including digital intellectual assets, in order to involve them in civil turnover in modern realities. The relevance of the problem is caused, on the one hand, by the formation of new types of assets — digital, including intellectual — in the context of digitalization of the economy and public relations, on the other — by the uncertainties arising during their identification, as well as the need to substantiate the applicability of valuation principles, approaches and methods to determine the value of such assets for further involvement in civil turnover. The purpose of the study is to substantiate the principles, factors, approaches and methods applicable to the valuation of digital intellectual assets, their approbation on specific examples (domain names). Methods of statistical and comparative analysis, generalization, classification, and valuation were used. The essential characteristics of digital intellectual assets have been defined: intangible nature, creation with the help of digital technology; manifestation of value in the information system; the ability to civil (property) turnover as objects of intellectual rights. The applicability of valuation principles, income and comparative approaches to the valuation of digital intellectual assets is substantiated. The factors influencing the value of digital intellectual assets, as well as specific factors characteristic of one of the types of digital intellectual assets — domain names are identified. An example of using the analogs method to estimate the cost of a second-level domain name in the framework of a comparative approach is shown. It is concluded that digital intellectual assets satisfying all essential characteristics can be put on the balance sheet as intangible assets, and their market value is determined on the basis of income or comparative approaches using the principles of evaluation and identified factors.
The relevance of the research topic is due to the existence of the problem of low level of socio-economic development of a significant number of Russian single-industry towns. This problem was formed in the process of transition from a planned to a market economy. It was caused by the bankruptcy of previously active and dynamically developing city-forming enterprises in the transition period. This led to a decrease in the level and quality of life of the population of single-industry towns, completely dependent on these enterprises. Currently, a special research interest is the search for new effective tools for the development of single-industry towns and improve their socio-economic development. In the scientific work the definition of the concept of "single-industry city" is given, its criteria and characteristics are highlighted. The necessity of state support in the development of single-industry towns is substantiated. It is proved that one of the main ways to assist in the diversification of the economy of single-industry towns is the creation of territories of advanced socio-economic development in them, which are characterized by special conditions and have their own characteristics. In the article the experience of creation
Subject. The article discusses the assumptions and methods for measuring the fair value of assets for various purposes in the Russian practice. Objectives. The study analyzes and examines the application, concept and methods for the fair value measurement. We also suggest how entities should avoid errors in financial and administrative decision-making processes, when referring to the fair value. Methods. In this study, we rely upon the methods of synthesis, deduction, induction, and analysis of relevant special literature and regulatory documents. Results. The Russian practices of fair value were found to have several practical applications, which differ by purpose, substance and generation techniques, which cause identical assets to be different in value, and incorrect financial decisions. The assumption on the open market sale or sale between a certain seller and buyer, and the application/non-application of the best use principle were discovered to serve as key criteria and reasons generating the fair value, which causes its measurements to differ. The article provides the rationale for ensuring the consistency of the substance and methodology for the fair value generation for various purposes in the Russian regulatory documents or using the alternative terminology to denote the value generated differently from the fair value at the initial source. Conclusions. The conclusions can serve for further formulating theoretical principles for fair value measurements in financial accounting of profit-making entities and public institutions. They also can be used to measure the fair value of pledges, converge or develop new regulatory documents in Russia in terms of the substance and methodology for measuring the fair value, preventing errors in financial and administrative decision-making based on the fair value of assets, which is measured for various purposes.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.