Hnatiuk T. M. Intangible assets as elements of the material complex of enterprise

The article discusses the nature and features of intangible assets as elements of the enterprise property complex. The classification of intangible assets into four groups was made and the analysis of each of them as an element of the enterprise’s property complex was carried out. The basic concepts of the theory were introduced, which reveal the essence and make it possible to correctly interpret and characterize the property complex of an enterprise and intangible assets as its full-fledged part.Purpose. The purpose of the study is the regulatory and legal analysis of intangible assets as elements of the property complex of the enterprise. In particular, taking into account the fact that the legislation does not clearly define intangible assets and their types, this entails an analysis of regulatory acts and their improvement in the area of the property complex of the enterprise. Method. The methodology includes a detailed analysis and synthesis of existing material, both normative and scientific in this problem, on the basis of which are characterized by new concepts, theories and practices of intangible assets as elements of the property complex of the enterprise. Result. Analyzing the essence and peculiarities of intangible assets for items of the non-property complex of the enterprise, we aim to introduce the basic concepts of the theory that will reveal and enable the proper characterization of the property complex of the enterprise and intangible assets as its full part. Scientific novelty. The article deals with the classification of intangible assets into four groups and analyzes each of them as an element of the property complex of the enterprise, also properly highlighted the issues of analysis of intangible assets and revealed the legal essence of intangible assets of the enterprise. Practical significance. The results of the conducted research can be useful for managers, specialists of enterprises, higher law establishments, students of legal specialties.

Key words: property complex of the enterprise, intangible assets, intellectual property right, commercial name, goodwill, intellectual property, entrepreneurial activity.