Publication Information

{'id': 'https://openalex.org/W3202920548', 'doi': 'https://doi.org/10.32838/2523-4803/71-4-16', 'title': 'VALUATION OF INTANGIBLE ASSETS IN BUSINESS VALUATION: ROLE, CLASSIFICATION, METHODS', 'display_name': 'VALUATION OF INTANGIBLE ASSETS IN BUSINESS VALUATION: ROLE, CLASSIFICATION, METHODS', 'publication_year': 2021, 'publication_date': '2021-01-01', 'ids': {'openalex': 'https://openalex.org/W3202920548', 'doi': 'https://doi.org/10.32838/2523-4803/71-4-16', 'mag': '3202920548'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.32838/2523-4803/71-4-16', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210181594', 'display_name': 'Scientific Notes of Taurida National V I Vernadsky University Series Economy and Management', 'issn_l': '2523-4803', 'issn': ['2523-4803', '2707-1103'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'gold', 'oa_url': 'https://doi.org/10.32838/2523-4803/71-4-16', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5085524008', 'display_name': 'Віталіна Делас', 'orcid': 'https://orcid.org/0000-0002-9570-1875'}, 'institutions': [{'id': 'https://openalex.org/I189238007', 'display_name': 'Taras Shevchenko National University of Kyiv', 'ror': 'https://ror.org/02aaqv166', 'country_code': 'UA', 'type': 'education', 'lineage': ['https://openalex.org/I189238007']}], 'countries': ['UA'], 'is_corresponding': False, 'raw_author_name': 'Vitalina Delas', 'raw_affiliation_strings': ['Taras Shevchenko National University of Kyiv'], 'affiliations': [{'raw_affiliation_string': 'Taras Shevchenko National University of Kyiv', 'institution_ids': ['https://openalex.org/I189238007']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5030086303', 'display_name': 'Dmytro S. Nesterov', 'orcid': 'https://orcid.org/0000-0002-1095-6888'}, 'institutions': [{'id': 'https://openalex.org/I189238007', 'display_name': 'Taras Shevchenko National University of Kyiv', 'ror': 'https://ror.org/02aaqv166', 'country_code': 'UA', 'type': 'education', 'lineage': ['https://openalex.org/I189238007']}], 'countries': ['UA'], 'is_corresponding': False, 'raw_author_name': 'Dmytro Nesterov', 'raw_affiliation_strings': ['Taras Shevchenko National University of Kyiv'], 'affiliations': [{'raw_affiliation_string': 'Taras Shevchenko National University of Kyiv', 'institution_ids': ['https://openalex.org/I189238007']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 57}, 'biblio': {'volume': '71', 'issue': '4', 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T13172', 'display_name': 'Economic Issues in Ukraine', 'score': 0.9725, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T13172', 'display_name': 'Economic Issues in Ukraine', 'score': 0.9725, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T11849', 'display_name': 'Intellectual Capital and Performance Analysis', 'score': 0.9506, 'subfield': {'id': 'https://openalex.org/subfields/1408', 'display_name': 'Strategy and Management'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T12722', 'display_name': 'Innovation Policy and R&D', 'score': 0.9465, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/intangible-asset', 'display_name': 'Intangible asset', 'score': 0.76229954}, {'id': 'https://openalex.org/keywords/business-valuation', 'display_name': 'Business valuation', 'score': 0.7271318}, {'id': 'https://openalex.org/keywords/business-operations', 'display_name': 'Business operations', 'score': 0.71346164}, {'id': 'https://openalex.org/keywords/intangible-good', 'display_name': 'Intangible good', 'score': 0.6126261}, {'id': 'https://openalex.org/keywords/amortization', 'display_name': 'Amortization', 'score': 0.5362925}, {'id': 'https://openalex.org/keywords/pre-money-valuation', 'display_name': 'Pre-money valuation', 'score': 0.41267207}], 'concepts': [{'id': 'https://openalex.org/C186027771', 'wikidata': 'https://www.wikidata.org/wiki/Q4008379', 'display_name': 'Valuation (finance)', 'level': 2, 'score': 0.8144326}, {'id': 'https://openalex.org/C169824061', 'wikidata': 'https://www.wikidata.org/wiki/Q1761731', 'display_name': 'Book value', 'level': 3, 'score': 0.7684983}, {'id': 'https://openalex.org/C2778380070', 'wikidata': 'https://www.wikidata.org/wiki/Q427581', 'display_name': 'Intangible asset', 'level': 2, 'score': 0.76229954}, {'id': 'https://openalex.org/C2781129745', 'wikidata': 'https://www.wikidata.org/wiki/Q1322967', 'display_name': 'Business valuation', 'level': 3, 'score': 0.7271318}, {'id': 'https://openalex.org/C106201281', 'wikidata': 'https://www.wikidata.org/wiki/Q336119', 'display_name': 'Business operations', 'level': 2, 'score': 0.71346164}, {'id': 'https://openalex.org/C153693270', 'wikidata': 'https://www.wikidata.org/wiki/Q194980', 'display_name': 'Intangible good', 'level': 2, 'score': 0.6126261}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5724084}, {'id': 'https://openalex.org/C93613221', 'wikidata': 'https://www.wikidata.org/wiki/Q6042535', 'display_name': 'Intangible property', 'level': 3, 'score': 0.54363}, {'id': 'https://openalex.org/C2781198434', 'wikidata': 'https://www.wikidata.org/wiki/Q4064479', 'display_name': 'Amortization', 'level': 3, 'score': 0.5362925}, {'id': 'https://openalex.org/C30472729', 'wikidata': 'https://www.wikidata.org/wiki/Q955421', 'display_name': 'Fixed asset', 'level': 3, 'score': 0.5004072}, {'id': 'https://openalex.org/C188087704', 'wikidata': 'https://www.wikidata.org/wiki/Q369577', 'display_name': 'Standardization', 'level': 2, 'score': 0.4260282}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.41633448}, {'id': 'https://openalex.org/C43269997', 'wikidata': 'https://www.wikidata.org/wiki/Q7239248', 'display_name': 'Pre-money valuation', 'level': 3, 'score': 0.41267207}, {'id': 'https://openalex.org/C162118730', 'wikidata': 'https://www.wikidata.org/wiki/Q1128453', 'display_name': 'Actuarial science', 'level': 1, 'score': 0.41199708}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.36297408}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.27756438}, {'id': 'https://openalex.org/C162853370', 'wikidata': 'https://www.wikidata.org/wiki/Q39809', 'display_name': 'Marketing', 'level': 1, 'score': 0.23313317}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.17507386}, {'id': 'https://openalex.org/C175444787', 'wikidata': 'https://www.wikidata.org/wiki/Q39072', 'display_name': 'Microeconomics', 'level': 1, 'score': 0.14900059}, {'id': 'https://openalex.org/C86511162', 'wikidata': 'https://www.wikidata.org/wiki/Q8799101', 'display_name': 'Property rights', 'level': 2, 'score': 0.08387017}, {'id': 'https://openalex.org/C2778348673', 'wikidata': 'https://www.wikidata.org/wiki/Q739302', 'display_name': 'Production (economics)', 'level': 2, 'score': 0.08091286}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.0}, {'id': 'https://openalex.org/C2777764128', 'wikidata': 'https://www.wikidata.org/wiki/Q189539', 'display_name': 'Loan', 'level': 2, 'score': 0.0}, {'id': 'https://openalex.org/C111919701', 'wikidata': 'https://www.wikidata.org/wiki/Q9135', 'display_name': 'Operating system', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.32838/2523-4803/71-4-16', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210181594', 'display_name': 'Scientific Notes of Taurida National V I Vernadsky University Series Economy and Management', 'issn_l': '2523-4803', 'issn': ['2523-4803', '2707-1103'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.32838/2523-4803/71-4-16', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210181594', 'display_name': 'Scientific Notes of Taurida National V I Vernadsky University Series Economy and Management', 'issn_l': '2523-4803', 'issn': ['2523-4803', '2707-1103'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 6, 'referenced_works': ['https://openalex.org/W2148993235', 'https://openalex.org/W2157112762', 'https://openalex.org/W3125161879', 'https://openalex.org/W4237041401', 'https://openalex.org/W4240971537', 'https://openalex.org/W978484964'], 'related_works': ['https://openalex.org/W4381515277', 'https://openalex.org/W4250502269', 'https://openalex.org/W3202920548', 'https://openalex.org/W2492409985', 'https://openalex.org/W2393600728', 'https://openalex.org/W2390319487', 'https://openalex.org/W2372382315', 'https://openalex.org/W2371759290', 'https://openalex.org/W2369306880', 'https://openalex.org/W2357615050'], 'abstract_inverted_index': {'The': [0, 43, 52, 62, 75, 88, 114, 153, 242, 259, 271], 'article': [1, 169, 230], 'notes': [2], 'the': [3, 22, 34, 37, 98, 126, 129, 139, 151, 168, 171, 189, 217, 229, 234, 237, 266, 289, 296, 300, 303], 'essence': [4, 23], 'of': [5, 26, 33, 36, 45, 47, 54, 64, 90, 93, 116, 131, 141, 155, 157, 175, 191, 195, 208, 212, 220, 236, 244, 273, 291, 299, 305, 329], '“business”': [6], 'and': [7, 16, 24, 69, 97, 134, 146, 170, 199, 210, 224, 250, 288], '“company”': [8], 'as': [9, 11, 29, 31, 125, 186, 188, 257], 'well': [10, 30, 187], 'their': [12, 40, 70, 112, 135, 221], 'aim': [13, 53], 'for': [14, 39, 102, 173, 252, 326], 'investment': [15], 'decision-making': [17], 'purposes.': [18], 'It': [19], 'also': [20, 205], 'defines': [21], 'objectives': [25], 'business': [27, 38, 55, 65, 85, 94, 142], 'evaluation': [28, 48, 66, 293], 'importance': [32, 130, 290], 'valuation': [35, 56, 119, 247], 'confident': [41], 'activity.': [42], 'need': [44, 78], 'standardization': [46], 'process': [49, 154], 'was': [50, 95, 148, 231], 'mentioned.': [51], 'is': [57, 73, 108, 121, 184, 317], 'mentioned': [58, 232], 'considering': [59], 'targeted': [60], 'environment.': [61], 'functions': [63], 'are': [67, 86], 'considered': [68, 109, 149], 'brief': [71], 'description': [72], 'given.': [74, 334], 'factors': [76], 'that': [77], 'to': [79, 111, 163, 167, 216, 265, 268, 294, 322], 'be': [80, 309], 'used': [81, 101], 'when': [82, 233], 'evaluating': [83], 'a': [84], 'listed.': [87], 'characteristic': [89], 'fair': [91, 192, 297], 'value': [92, 140, 193, 298], 'noted': [96], 'basic': [99], 'methods': [100, 243], 'its': [103, 280, 292], 'estimation': [104, 156, 194, 219], 'in': [105, 137, 150, 160, 178, 228, 282], 'world': [106], 'practice': [107], 'according': [110, 166], 'classification.': [113], 'issue': [115], 'intangible': [117, 132, 158, 176, 201, 213, 238, 245, 260, 278], 'assets': [118, 133, 159, 177, 214, 246, 261], 'today': [120], 'very': [122], 'controversial,': [123], 'but': [124], 'same': [127], 'time': [128], 'role': [136], 'assessing': [138], 'grows': [143], 'every': [144], 'year,': [145], 'it': [147], 'article.': [152], 'explained': [161], 'due': [162, 215, 264], 'some': [164], 'characteristics': [165], 'procedure': [172, 190], 'accounting': [174, 281, 286], 'accordance': [179, 283], 'with': [180, 276, 284], 'International': [181, 313], 'Accounting': [182], 'Standards': [183, 316], 'determined': [185, 249], 'both': [196], 'internal': [197], 'generated': [198], 'purchased': [200], 'assets.': [202], 'There': [203], 'were': [204, 248, 255, 262, 333], 'indicated': [206, 263], 'concepts': [207], 'revaluation': [209], 'impairment': [211], 'correct': [218], 'useful': [222], 'life': [223], 'economic': [225], 'utility.': [226], 'Also': [227], 'amortization': [235], 'asset': [239], 'should': [240], 'begin.': [241], 'details': [251], 'each': [253], 'method': [254], 'characterized': [256], 'well.': [258], 'ability': [267], 'identify': [269], 'them.': [270], 'concept': [272], 'goodwill': [274, 306], 'associated': [275], 'unidentifiable': [277], 'assets,': [279], 'international': [285], 'standards': [287], 'determine': [295], 'business.': [301], 'But': [302], 'area': [304, 332], 'which': [307], 'cannot': [308], 'detected': [310], 'based': [311], 'on': [312], 'Financial': [314], 'Reporting': [315], 'still': [318], 'pourly': [319], 'researched.': [320], 'According': [321], 'this': [323, 330], 'issue,': [324], 'recommendations': [325], 'further': [327], 'research': [328], 'specific': [331]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3202920548', 'counts_by_year': [], 'updated_date': '2024-12-11T19:45:40.089109', 'created_date': '2021-10-11'}