Intellectual property assets, which play more and more important role in creating value, represent one of more difficult issues in present accounting. That includes a possibility to categorize them as assets, and what is related measurement with accounting tools. As a consequence of the current regulations is a fact that only some of intangible assets are recognized. This situations requires conducting continuous research on improvements in practice of accounting, not only for unifying notions and the scope of intangibles comprised in the regulations, but also for broadening the range of the intangible assets which can be rated among assets.