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Growing importance of intellectual property in innovation companies` assets formation

Vol. 7, Iss. 22, JUNE 2014

Available online: 13 June 2014

Subject Heading: Innovation

JEL Classification: 

Pages: 8-17

Chaikovskaia L.A. Plekhanov Russian University of Economics, Moscow, Russian Federation

IakusheV A.Zh. JSC "Strategiya-Centre", Moscow, Russian Federation

Korkunov M.V. Federal State Unitary Enterprise OKB "Fakel", Kaliningrad, Russian Federation

The article discusses the intellectual property management issues, which constitute an important component of innovation organizations. The authors reveal accounting objects aspects, their depreciation. The article deals with technological improvement and hi-tech product manufacture, which require an economic model enabling considering and effectively depreciating an intellectual property. The authors provide recommendations about financial base expansion of an innovation activity at the expense of increase of intellectual property depreciation in production cost.

Keywords: innovation development, accounting, valuation adjustment, intangible assets, depreciation


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ISSN 2311-8768 (Online)
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