GENESIS, PROBLEMS AND PROSPECTS OF THE VALUE MEASUREMENT OF INTELLECTUAL CAPITAL

The article examines the essence of such an important concept as intellectual capital, the components of intellectual capital, its structure, explores the approaches to its definition and measurement, which were proposed by various scientists in the 20th and 21st centuries. The key problems of valuation of intellectual capital are described, as well as the main groups of methods for measuring IC for financial and non-financial accounting. Thus, under the IC means the totality of information knowledge used by the organization for production and other purposes. The main 4 groups of methods for measuring intellectual capital are considered: methods for the direct measurement of intellectual capital, methods of market capitalization, methods of return on assets, methods for calculating points. Direct IC measurement methods are based on the determination and valuation of individual company assets in a monetary value. The market capitalization method is based on calculating the difference between the market value of the company and its balance sheet value. The method of evaluating the return on assets is based on a comparison of tangible assets and annual financial growth indicators with industry average indicators. The method of scoring is based on the determination of various components of intellectual capital. These methods are currently the most relevant for accounting of the intellectual capital; they are most often used by foreign corporations. In addition, the Tobin coefficient, which allows calculating the amount of intellectual capital, as well as the Navigator method, specifically developed by a foreign company, are examined. In addition, conclusions were drawn as to which method is the most applicable in Russian realities the value added method of intellectual capital (VAIC).

intellectual capital, innovation, intangible assets, information economy, financial and non-financial reporting, Tobin coefficient, goodwill, IFRS, Navigator method, digitalization.

Peresada M. A., Nurmukhamedova Kh. Sh. Genesis, problems and prospects of the value measurement of intellectual capital. Business. Education. Law, 2020, no. 2, pp. 193–197. DOI: 10.25683/VOLBI.2020.51.278.