Abstract
This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these objects in order to provide their safety and rational use at industrial enterprises.
Highlights
The organization of high-quality accounting of intellectual properties (IP) of an industrial enterprise provides the opportunity to protect the legal rights of an enterprise to the results of intellectual activity (RIA)
The results of intellectual activity received in the course of the performance of staff labor functions are subject to the risks of unauthorized access, use, theft, disclosure and destruction
Non-recognition of the received RIA as an intellectual property in cases when accompany has the right to get it in accordance with the law, leads to the increase in the above mentioned risks
Summary
The organization of high-quality accounting of intellectual properties (IP) of an industrial enterprise provides the opportunity to protect the legal rights of an enterprise to the results of intellectual activity (RIA) It predetermines a high level of competitiveness of an enterprise, as well as the prerequisites for its development. The results of intellectual activity received in the course of the performance of staff labor functions are subject to the risks of unauthorized access, use, theft, disclosure and destruction. The leveling of these risks is achieved by standardized work in the identification of positive RIA and the protection of the rights of a company by patenting As well as the solutions proposed by the authors, will be studied in this paper
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