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International Accounting
 

Problems of identification and recognition of objects of intellectual property in financial statements

Vol. 16, Iss. 42, NOVEMBER 2013

Available online: 21 November 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

Alekseeva G.I. PhD in Economics, Associate Professor, the Department of Accounting in the Commercial Organizations, the Financial University under the Government of the Russian Federation
consulting777@mail.ru

Innovative products can have a form both material objects and non-material objects of intellectual property. Correct identification and assessment of objects of intellectual property influences representation of reliable information in financial statements of the companies. In the article the order of identification, an assessment and recognition of objects of intellectual property in financial reports are considered.

Keywords: intellectual property, intangible assets, recognition, initial assessment, revaluation, depreciation, depreciation

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

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