Intangible assets in the world today play an important role in assessing the potential of an enterprise. Intangible assets in the capital of foreign companies hold particularly a significant part of the capital. The value of intangible assets in the activities of economic entities with the development of economic relations is only increasing. This is also confirmed by the fact that the composition of such assets of the company is constantly expanding, and their value in the balance sheet structure is increasing. The combination of approaches to understanding the nature and value of intangible assets in the current business environment is a fundamental condition for the formation of the main principles of reliable valuation of such assets of the enterprise. In order to formulate an approach to the valuation of intangible assets of an enterprise that is appropriate to current market conditions, it is necessary to use a comprehensive approach in the valuation of such assets, in particular, to combine two or more methods. Such an approach to the valuation of intangible assets will help to form the most effective management information base for a specific intangible asset that is owned by an entity, and will significantly improve the reliability of the financial statements in terms of intangible assets.