Subject. The article addresses the use of intangible assets in the economic activities of enterprises, possibility and feasibility of leasing model use in this process. Objectives. The focus is on the analysis of intangible asset efficiency, analysis of the concept of ‘intangible assets’, taking into account existing standards, regulations, laws, and other regulatory documents in Russia and other countries of the world. Methods. The analysis of the main elements that make up intangible assets, methods of their evaluation, leasing as a form of financial services, as well as the feasibility of using it for intangible assets is performed, using methods of abstraction, classification, synthesis, induction, deduction and formalization. Results. We critically reviewed the existing viewpoints on the analyzed problem, demonstrated possible difficulties and potential solutions to emerging problems. The paper establishes that competitiveness of enterprises depends on the degree of using new, innovative management methods and resource utilization. One of the main directions is to increase the efficiency of the use of intangible resources. Conclusions. Innovative development is closely related to the use of intangible assets, so all possible ways should be applied to intensify this direction. Such a type of financial services as leasing allows enterprises to have significant competitive advantage. However, in the Russian Federation, it can be used only for tangible resources, while foreign companies are successfully implementing it for intangible resources.
Orlov N.I. [Intangible assets of the enterprise as the cornerstone of success]. Ekonomicheskie nauki = Economic Sciences, 2010, no. 62, pp. 125–128. URL: Link (In Russ.)
Shchetinina E.D., Kondrashov I.B. [Intangible assets as an element of business model and strategy of the enterprise]. Belgorodskii ekonomicheskii vestnik = Belgorod Economic Bulletin, 2015, no. 3, pp. 24–30. URL: Link? (In Russ.)
Egorova N.N. [Intangible assets in Russian and international practice]. Bukhgalter i zakon = Accountant and Law, 2015, no. 2, pp. 35–42. URL: Link? (In Russ.)
Tolcheeva A.A. [Analyzing the relationship between the categories of ‘intellectual property’, ‘intangible assets’ and ‘intellectual capital’]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2017, no. 2, pp. 118–121. URL: Link (In Russ.)
Faizullina N.G. [Commercialization of intellectual property]. Kreativnaya ekonomika = Journal of Creative Economy, 2014, no. 6, pp. 81–89. URL: Link? (In Russ.)
Klevtsov S.M., Kharchenko E.V. [Reproduction of tangible assets of the region: Theoretical and applied aspects]. Nauchnye vedomosti Belgorodskogo gosudarstvennogo universiteta. Seriya: Ekonomika. Informatika = Belgorod State University Scientific Bulletin. Ser.: Economics. Information Technologies, 2010, no. 19, pp. 48–55. URL: Link? (In Russ.)
Shchetinina E.D., Kondrashov I.B. [Intangible Assets as a Basis for Innovative Economy]. Belgorodskii ekonomicheskii vestnik = Belgorod Economic Bulletin, 2016, no. 2, pp. 26–32. (In Russ.)
Sapozhnikova N.G., Sokolov A.A. [Intangible assets in corporate accounting and reporting]. Sovremennaya ekonomika: problemy i resheniya = Modern Economics: Problems and Solutions, 2017, no. 7, pp. 108–117. URL: Link (In Russ.)
Myasoedova V.N. [Intangible assets of the enterprise]. Ekonomika i biznes: teoriya i praktika = Economy and Business: Theory and Practice, 2018, no. 11-2, pp. 23–25. URL: Link? (In Russ.)
Trukhanenko Yu.S. [The concept and essence of intangible assets as an economic category]. Agrarnaya ekonomika = Agrarian Economics, 2022, no. 1, pp. 30–38. (In Russ.) URL: Link
Korytina A.A. [Comparative characteristics of IAS 38, the FSB standard "Intangible Assets" and PBU 14/2007]. Meridian, 2020, no. 6. (In Russ.) URL: Link&
Vasina M.Yu. [Intangible assets, property, depreciation: Ins and outs]. Byudzhetnyi uchet, 2021, no. 4. (In Russ.) URL: Link?
Surkova E.V., Skachko G.A. [Modern approaches to assessment of intellectual capital]. Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki =Humanities, Social-economic and Social Sciences, 2022, no. 1, pp. 201–204. URL: Link? (In Russ.)
Manuilenko V.V., Galazova M.V. [Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova = Vestnik of the Plekhanov Russian University of Economics, 2022, vol. 19, no. 1, pp. 123–130. (In Russ.) URL: Link
Korzhak V.A. [Evolution of the concept of ‘Intellectual Capital’]. Informatsionnye protsessy, sistemy i tekhnologii = Information Processes, Systems and Technologies, 2022, no. 1, pp. 29–39. URL: Link (In Russ.)
Astaf'eva O.E., Tinyakova V.I. [Definition of industrial enterprises development conditions and new approaches to resources using]. Vestnik universiteta (Gosudarstvennyi universitet upravleniya) = University Bulletin (State University of Management), 2022, no. 1, pp. 78–81. (In Russ.) URL: Link
Khan V.A. [Leasing of non-material assets]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2012, no. 4, pp. 2–7. URL: Link? (In Russ.)
Strizhakova E.N. [Intangible assets of the industrial enterprises: Concept, assessment methods]. Gosudarstvennyi audit. Pravo. Ekonomika = State Audit. Law. Economics, 2017, no. 2, pp. 92–96. (In Russ.)
Sakhbieva A.I., Brezhneva O.V., Kuramshina A.V. et al. [Digitalization as a trend in the conditions of the current stage of economic development]. Moskovskii ekonomicheskii zhurnal, 2022, vol. 7, no. 2. (In Russ.) URL: Link?
Mokrova L.P. [Intangible assets of a modern organization - real drivers of growth]. Innovatsii i investitsii =Innovation and Investment, 2022, no. 2, pp. 111–115. URL: Link? (In Russ.)
Strizhakova E.N., Strizhakov D.V. Chelovecheskii potentsial ekonomicheskogo rosta Rossiiskoi Federatsii [Human potential of economic growth of the Russian Federation]. Bryansk, Bryansk State Technical University Publ., 2015, 182 p.
