Home  Journals  International Accounting  4(154) - 2011 January

Actual aspects of the intellectual property in the conditions of the her commercialization

Available online: 21 January 2011

Subject Heading: Account problems

JEL Classification: 

At the present stage of progress of the Russian state a task in view of increase of its competitiveness in national and world scales. In this connection at the state level new reference points in progress of the high-tech industries, based on use of the economic approaches stimulating involving of objects of intellectual property in an economic turn are declared. Commercialization intellectual property requires the special approach at the decision of questions of a supply with information-analytical of innovative processes of the initial stages defining creation, and before further use of the high technology product. In these conditions the special role is got with the further perfection of accounting of objects of intellectual property.

Keywords: intellectual property, non-material actives, recognition, initial assessment, reassessment, depreciation, amortization

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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