Intangible assets are a condition for the formation and development of small and medium–sized businesses

Abstract

The development of small enterprises is an urgent economic task at the present stage. The conditions in which we had to develop in the last 2 years have severely affected the financial capabilities of existing and potential entrepreneurs. During this period, the structure of the types of activities that small and medium-sized businesses are engaged in has changed significantly. A sharp restriction in investment opportunities forces us to look for new forms with which to open or reformat existing small businesses. One of these forms should be recognized as investment franchising.