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In the conditions of the technological stage of the information society development, intangible assets in the form of the latest knowledge and technologies become a key factor in the competitiveness of the world’s leading companies, including the ones in the sphere of telecommunications. In this regard, the problem of determining the level of development of telecommunication intangible assets in Ukraine in the context of the global trend as a basis for the elaboration of a methodology for their comparative assessment based on the integral index becomes relevant. To achieve this aim, the article measures the indicators of the intangible value of advanced telecommunication companies in the world, as well as intangible investments and the sectoral innovation in Ukraine. According to the findings of the statistical research on the development of telecommunication intangible assets, reasonable conclusions are presented. In particular, considered are their active build-up in the world, on the one hand, and the level of development in Ukraine that is not sufficient for the progress of the economy and movement towards the digital society, on the other. Based on the conclusions obtained and taking into account the need to search for new resources of economic growth, a methodology for computing the integral index of telecommunication intangible assets for domestic practice is elaborated. This methodology, including measuring instruments, criteria and assessment indicators, acts as an instrument for managing telecommunication intangible assets viewed from the point of the development basics. The assessment instrumentarium proposed in the publication serves as the basis for its further development in the direction of expanding the complex of factors (conditions) for the development of telecommunication intangible assets in Ukraine.

Elaborating the Methodology for Comparative Assessment of Telecommunication Intangible Assets in the Context of the Global Trend of Their Development