Home  Journals  International Accounting  46(196) - 2011 December

Object of copyright as intangible assets of a legal entity

Available online: 8 December 2011

Subject Heading: Legal regulation

JEL Classification: 

The importance of copyright in recent years is greatly increased. Due to the fact that the results of intellectual activities are a form of objects of civil rights, the cost and the subject of economic transactions. However, the subject of contracts is the exclusive right to use an object of copyright rather than the object itself. In this paper some features of accounting objects of copyright as intangible assets of a legal entity are analyzed.

Keywords: exclusive copyrights, object of copyright, accounting intangible assets

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ISSN 2311-9381 (Online)
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