Abdikarimova D.R.
Tashkent Institute of Finance, Tashkent, Uzbekistan.
Abstract. This paper studies one of the important topics in collateral valuation practice i.e. valuation of intangible assets especially intellectual property. Moreover it compares tangible and intangible assets as loan collateral, studies the obstacles in IP valuation practice, proposes ham recommendations to improve this practice.
Keywords: intangible assets, intellectual property, bank loan, collateral, collateral valuation.