Importance The share of license agreements and commercial concession agreements in the business volume of economic entities is increasing. Therefore, consideration of their legal specifics and accounting arrangements become relevant. Objectives The purpose of the article is to summarize, clarify and amplify the opportunities of obtaining information on the use of the said agreements. To this end, we have systematized the civil law on license agreements and commercial concession agreements and analyzed conditions of generating relevant information in accounting records. Methods We conducted the study using the method of logical analysis, comparison, generalization and systematization of relevant regulations and literature. Results The key findings described in the article are as follows: а) we have found out that license agreements and commercial concession agreements have much in common, however, they have differences in terms of parties, subject, form and substance, as well as expansionary opportunities based on the core business and its profitability; b) we have proposed a form of source accounting document and correspondence of accounts to generate relevant information in accounting records. Conclusions and Relevance The presented results of the study may be useful for practicing specialists to obtain information on performance of license and commercial concession agreements during decision making. They also may be useful for academic researchers to study information support solutions while implementing respective agreements.
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