Home  Journals  International Accounting  29(179) - 2011 August

Formation and the intellectual property account

Available online: 4 August 2011

Subject Heading: Legal regulation

JEL Classification: 

In to modern economy the role of the intellectual capital at the expense of possibility of reception of the additional income of exclusive use of objects of intellectual property raises. In view of perfection of results of scientific and technical progress the estimation, the account and the taxation of objects become complicated. In article legislative regulation of this point in question, a problematics of formation of initial cost, a problem of use of intellectual achievements, ways of practical application are considered.

Keywords: intellectual property, the account and an estimation, the intellectual capital, a non-material active

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

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