Some issues of intangible assets fair value measurement

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dc.contributor.authorMaisuradze, Marina
dc.date.accessioned2019-11-06T12:39:13Z
dc.date.available2019-11-06T12:39:13Z
dc.date.issued2019
dc.description1. ბასს 38 „არამატერიალური აქტივები“ 2018, https://saras.gov.ge/ka/Ifrs/Pdf/125. 2. ფასს 13 « რეალური ღირებულება“ 2018, https://saras.gov.ge/ka/Ifrs/Pdf/100 3. BIBLIOGRAPHY \l 1079 ნადეჟდა კვატაშიძე,ზეინაბ გოგრიჭიანი, ანჟელი ხორავა (2017). რეალური ღირებულების კონცეფცია, გლობალიზაციის გამოწვევები ეკონომიკასა და ბიზნესში (გვ. 256-260), თბილისი, თსუ. 4. Marina Maisuradze, Mariam Vardiashvili. (2016/6/9). MAIN ASPECTS OF MEASUREMENT OF THE FAIR VALUE OF NONFINANCIAL ASSETS. 9-10 June, 2016 – 15th International Scientific Conference on Economic and Social Development announces invited session – Human Resources Development. (pp. 385-391). Varazdin Development and Entrepreneurship Agency (VADEA): Varazdin Development and Entrepreneurship Agency (VADEA). file:///C:/Users/user/Downloads/esd_Book_of_Proceedings_Varazdin_2016_Online%20(3).pdf 5. მაისურაძე მ. (2017). აქტივების შეფასების ზოგიერთი საკითხი ფინანსური ანგარიშგების საერთაშორისო სტანდარტების მიხედვით. გლობალიზაციის გამოწვევები ეკონომიკასა და ბიზნესში, (გვ. 302-306), თბილისი. “https://www.tsu.ge/data/file_db/ economist_faculty/global.pdf” \t “_blank” https://www.tsu.ge/data/file_db/economist_ faculty/global.pdfen_US
dc.description.abstractIntangible assets can be accounted at fair value only when an active market exists. A value of intangible asset on such market reflects its fair value. Three methods are used to measure a fair value of intangible assets: • Market method – Comparison of assets with similar assets purchased and sold during the last market operations; • Revenue Method – Discounted value of future cash flows expected from the asset; • Cost Method – Measurement costs, by which the asset is replaced – the replacement value. The first one is the comparative measurement method. Measurement of the fair value of intangible assets is a too difficult job. In practice, measurement of a fair value of the intangible assets is a responsibility of evaluator who must be experienced in this field, or, a company management should undertake this task. The methods of measurement of the fair value of intangible assets, have their pros and cons. A positive side is an objective measurement of further cash flows from the assets’ value in use and an efficient assessment of the results of activity of an entity. However, the measurement of the fair value may be considered as conditional, since if no active market exists, a level of uncertainty is high.en_US
dc.identifier.citationEconomics and Business, №1, 2019, pp. 158-163en_US
dc.identifier.issn1987-5789
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/341
dc.language.isogeen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectIntangible Asset; Fair Value; Revenue Method; Cost Method; Market Methoden_US
dc.titleSome issues of intangible assets fair value measurementen_US
dc.typeArticleen_US
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