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Objects of Intangible Property of Companies

Abstract

The article analyzes the structure of assets of companies for the period 2017–2022, which have the most expensive global brands according to the Interbrand rating. An assessment was made of the share of intangible assets, reputation and their total indicator in the structure of the company's assets. The purpose of the study was to determine the share of objects of intangible property of companies and to identify the sectoral affiliation and nature of the activities of the most intangible companies. The data obtained are compared with similar data for the period 2009–2015, obtained by a similar methodology. This allowed us to conclude that: 1) the relationship between the company's industry affiliation and the volume of its intangible component; 2) in 2017-2022, there was an increase in the share of the intangible component of companies mainly due to an increase in the share of intangible assets of companies; 3) banks have left the number of intangible companies and the number of manufacturers of luxury goods has significantly decreased. In the Russian Federation for the period 2017–2021. There is a general increase in intangible assets by 49,9 % in similar areas of activity.

About the Authors

J. S. Kolesnikova
Kazan (Volga Region) Federal University
Russian Federation

Kazan



S. E. Ivanov
Volga Region State of Physical Culture, Sports and Tourism
Russian Federation

Kazan



References

1. Interbrand. – URL: https://interbrand.com/ (дата обращения: 26.06.2023).

2. Колесникова Ю.С. Влияние нематериальной собственности на развитие. – Казань, 2019. – URL: https://shelly.kpfu.ru/e-ksu/docs/

3. https://DISSERTATION/F185497876/doktorskaya_celikom_Kolesnikova15032019.pdf (дата обращения: 26.06.2023).

4. Нематериальные активы c 2017 г. Росстат. ЕМИСС. – URL: https://fedstat.ru/indicator/58245

5. Нематериальные активы по 2016 г. Росстат. ЕМИСС. – URL: https://fedstat.ru/indicator/37175# (дата обращения: 26.06.2023).


Review

For citations:


Kolesnikova J.S., Ivanov S.E. Objects of Intangible Property of Companies. The Review of Economy, the Law and Sociology. 2023;(3):25-28. (In Russ.)

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ISSN 1998-5533 (Print)