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Type of publication: journal article
Author(s): Kyrylov, Yuriy;Stoliarchuk, Nadiia;Sadovska, Iryna;Bilochenko, Andrii;Matviienko, Alina;Khioni, Heorhii
Title: Innovation as an important production factor and a factor in increasing the investment attractiveness of the agricultural sector
Is part of: Management theory and studies for rural business and infrastructure development = Vadybos mokslas ir studijos - kaimo verslų ir jų infrastruktūros plėtrai : mokslo darbai, 2020, vol. 42, no. 4, p. 458-465
Date: 2020
Keywords: Innovation;Book value;Asset;Exclusive licenses;Investment attractiveness;Valuation
Abstract: The paper considers the approaches to determination of the main investment attractiveness indicators by the approved methods. It is established that the investment attractiveness of financial statements in the modern world is increasingly dependent on innovative, i.e. intangible assets. It is determined that the main indicators characterizing the investment attractiveness are those of financial stability, business activity, assets, liquidity of assets and profitability. The purpose of the study is to identify the impact of intellectual property on the level of investment attractiveness of financial statements and to improve their balance reporting approaches. The methodology for identifying, evaluating and balancing intellectual property assets has been developed. Its effectiveness is established according to the simulated balance by way of example of the Рlant Production Institute nd. a. V. Ya. Yuryev of National Academy of Agrarian Sciences of Ukraine financial statements.
Appears in Collections:Management Theory and Studies for Rural Business and Infrastructure Development / Vadybos mokslas ir studijos: kaimo verslų ir jų infrastruktūros plėtrai 2020, vol. 42, no. 4

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