Candidate of Sciences (Economics), Associate Professor at the Department of Accounting and Taxationof Kiev National University of Trade and Economics
Postgraduate student at the Department of Accounting and Taxationof Kiev National University of Trade and Economics
ACCOUNTING OF OBJECTS OF INTELLECTUAL PROPERTY LAW
Background. In the conditions of intellectualization of the economy, intellectual property objects (IPOs) play a decisive role in shaping the competitiveness of the enterprise in the market. Taking this into account, the need to formulate an integrated approach to reflecting in accounting the process of their commercialization as a holistic process.
Analysis of recent researches and publications has revealed that despite the high attention of scientists to intellectual property objects as part of intangible assets of the enterprise, the issue of accounting of the commercialization of intellectual property objects as a process is not studied sufficiently.
The aim of the paper is to highlight the theoretical, methodological and practical principles of accounting for the commercialization of intellectual property objects as a holistic process.
Materials and methods. The conducted research is based on the following methods of knowledge: analysis, synthesis, deduction and analogy, hypothetical, hermeneutical and formalization.
Results. The article is devoted to questions of displaying the process of IPO commercialization in the accounting system. It was proposed to consider the commercialization of IPO as an integral process of interconnected stages. The stages of IPO commercialization by the objects of accounting were described. The peculiarities of accounting for the commercialization of intellectual property objects were highlighted. Practical recommendations for the reflection in the accounting system of certain methods of IPO commercialization were given.
Conclusion. Investigating the peculiarities of accounting for the commercialization of intellectual property, it was proposed to consider it as a holistic process in the accounting system, which will provide reliable accounting and analytical information to make effective managerial decisions. This will enable to divide the accounting procedures for the commercialization of intellectual property objects into separate blocks, accounting: acquisition (creation) of intellectual property objects; use of intellectual property objects; intellectual property marketing; transfer of proprietary rights to intellectual property objects in the market.
Keywords: intellectual property, objects of intellectual property, intellectual property objects commercialization, franchising, licensing agreement.
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