Анализ и оценка на рентабилността на нематериалните активи
Analysis and Evaluation of the Profitability of Intangible Assets

Author(s): Teodora Roupska, Kalina Kavaldzhieva, Petko Ganchev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: fixed intangible assets; profitability
Summary/Abstract: The role of the intangible assets as resources of the enterprise is growing in the current socio-economic situation as they occupy an increasing share of the enterprise’s assets. This is especially true for the enterprises in various creative, cultural and technological sectors of the economy, where the intangible assets play a major role. In this regard, the importance of profitability analysis and valuation of the fixed intangible assets is growing. In the case of profitability, we present profitability indicators calculated based on fixed intangible assets with their respective detailing. It is also proposed to determine the fair (market) value of the fixed intangible assets in the calculation of profitability to obtain real profitability. Two methods specific to determining the fair value of the fixed intangible assets are considered.

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