Методика за анализ на нематериалните активи – проблеми и решения
Methodology for the Analysis of Intangible Assets – Problems and Solutions

Author(s): Petko Ganchev
Subject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Law on Economics, Accounting - Business Administration, Socio-Economic Research, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: intangible assets; efficiency; analysis; income; profit
Summary/Abstract: In the scientific report examines the problems facing the methodology, touching on the various aspects in the author's methodology for the analysis of intangible assets. They are: to develop an analysis of intangible assets, to analysis the profit and sales revenue and the results of the research. Intangible assets occupy a key place in the accounting balance of the enterprise, through the system of indicators it is possible to detail and feel the factor influence of each factor in the analysis. Changes in profit or costs affect the profitability of the company's indicators. Through the application of the author's methodology, we arrive at the disclosure and solution of the methodological problems of the analysis. The methodological examples for the analysis of intangible assets are in the following groups: copyrights, patent rights, television and film rights, license and franchise agreements. The summary of intangible assets, according to the financial statement of the company, is considered in the presentation.

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