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Issue
Name
Authors
Category
2009/1
Some aspects of intangible assets evaluation of a company in merges and acquisitions
Economics and management in fuel and energy complex industries

Authors: Alexander F. ANDREYEV (b. 1945), graduated form Gubkin Moscow Institute of Petrochemical and Gas Indusrty 1973. Doctor of economic sciences, professor, Dean of the Fa- culty of Economics and Management, Head of Dept. of Industrial Management. 220 publications in the field of economics, organization, planning and management in oil and gas sector.
Evgenyi A. PAVLINICH (b. 1984), graduated from Gubkin Russian State University of Oil and Gas 2005. Graduate student at Dept. of Industrial Management. Studies the problems of efficiency and risks evaluation of oil and gas companies merges and acquisitions. 6 publications.
E-mail: biblioteka@nedrainform.ru

Abstract: The paper considers types of merges and acquisitions of industrial companies, the structure of the assets, classification of intangible assets, methods of estimating the value of business, methods of calculating the value by production sales, conditions of intangible assets identifiability in accordance with the IFRS requirements.

Index UDK: 65.01

Keywords: restructuring, oil and gas complex, intangible assets, assessment methods

Bibliography: