Importance The increasingly important role of intangible assets requires integrating the financials and intangible assets of IT-companies. This is necessary for an analysis company's business operations involving intangible assets. Objectives The purpose of the research is to develop a group of criteria to assess IT-projects' investment appeal. Methods The study rests on the systems approach, comparative and statistical types of analysis. We employed the key figures of financing, investing and operating activities from IFRS financial statements. Results We developed 13 criteria to assess the investment appeal of IT-projects. These criteria are split into 4 groups: investment, product, finance, and operations, and make up 100 points in total. This is the maximum possible rating of investment attractiveness of an IT-company. Conclusions and Relevance The empirical data and the studied methods of rapid assessment of intangible assets cost confirm the feasibility of integration of investment and assessment activities. The findings and offered measures may be useful for any IT-company.
Keywords: intangible assets, investment, information technologies
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