Възходът на нематериалните активи и подходи за тяхното оценяване
Тhe rise of intangible assets and approaches to their valuation

Summary/Abstract: Intangible assets are not a new object of accounting, but for many years there has existed a debate has existed about over their unsatisfactory accounting treatment within the regulatory framework. This in turn leads to the creation of financial statements that do not accurately reflect the economic nature of the company and do not provide sufficiently useful information to the users of financial statements. Therefore, article examines the rise of intangible assets in the context of a changing market environment and the problems associated with their accounting, disclosure and measurement are examined. The characteristics of the main approaches for the valuation of intangible assets are presented in a systematic way.

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