INTELLECTUAL PROPERTY AS A COMPONENT OF INTANGIBLE ASSETS OF THE ENTERPRISE
Abstract
Harna S.O., Shnurko A.M., Dronov I.M. INTELLECTUAL PROPERTY AS A COMPONENT OF INTANGIBLE ASSETS OF THE ENTERPRISE
Purpose. The aim of the article is investigation of problem issues of intellectual property objects accounting, as well as development of proposals for improving their accounting and information mechanism.
Methodology of research. Methodological basis of the research are the scientific methods of cognition, which are based on the system approach to the solution of the tasks. In order to achieve the goal and obtain the results of research, a number of general and special scientific research methods have been used: dialectical; monographic (when working out scientific publications); system analysis (in the study of accounting for intangible assets, including intellectual property objects); the method of analogies and comparisons (in the study of international practice of valuation of objects of intellectual property); complex analysis (when forming conclusions and proposals for the solution of the tasks) and others.
Findings. It is proposed to supplement P (S) A 8 at the legislative level with information concerning the definition of “identification of intangible assets” and the procedure for its implementation, as well as the notion of “object of intellectual property”. It is determined that it is necessary to create methodological recommendations in Ukraine regarding the calculation of the value of intellectual property objects, depending on their type in the composition of intangible assets, during the development of which all the shortcomings of the existing ones would be taken into account. The necessity of protection of intellectual property rights is substantiated.
Originality. Practical recommendations for improving the regulatory framework for the accounting of intangible assets, including intellectual property, are worked out, as well as the advantages of the emergence of intellectual property insurance in our country.
Practical value. The results of the study will help modern accountants more efficiently keep records of intellectual property objects.
Key words: intellectual property, intangible assets, identification, classification, evaluation, accounting, insurance.
Keywords
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References
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