SOME ASPECTS OF INTANGIBLE ASSETS EVALUATION OF A COMPANY IN MERGES AND ACQUISITIONS
Andreyev Alexander F.1,
Pavlinych Evgenyi A.1
1Gubkin Russian State University Oil Gas
Keywords: restructuring, oil and gas complex, intangible assets, assessment methods
The paper considers types of merges and acquisitions of industrial companies, the structure of the assets, classification of intangible assets, methods of estimating the value of business, methods of calculating the value by production sales, conditions of intangible assets identifiability in accordance with the IFRS requirements.
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