Features of intellectual property reflection in accounting and in financial statements

Liudmila Lapițkaia and Alexandru Leahovcenco

Eastern European Journal for Regional Studies (EEJRS), 2020, vol. 6, issue 1, 102-112

Abstract: Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of intellectual property in the accounting is of great importance for the correct disclosure of information in the financial statements of the enterprise. From an accounting point of view, intellectual property can be reflected in different ways. There are certain difficulties and discussions regarding the correctness of the reflection of intellectual property in the accounting. In this article, the authors reveal controversial issues in the field of intellectual property accounting and suggest ways to solve them. This article also indicates ways to improve the accounting of intellectual property in the Republic of Moldova.

Keywords: accounting; intellectual property; financial reporting. (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 O34 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:aem:journl:v:6:y:2020:i:1:p:102-112

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