%0 Journal Article %T Problems of Intellectual Property Valuation in Russia %A Polysaev, I.N. %K intellectual property of the organization, assessment of the value of the intellectual asset of the organization, assessment of the effectiveness of investments in R&D, state financing of R&D, intellectual asset of the organization, investment in innovation %J Auditor %D 2026 %N 12 %P 5 %I INFRA-M Academic Publishing LLC.