TRADEMARK AS AN ASSET IN INTERNATIONAL BUSINESS

Liubov Lukianenko () and Viktoriia Shelest ()
Additional contact information
Liubov Lukianenko: Kyiv National Economic University
Viktoriia Shelest: Kyiv National Economic University

Medzinarodne vztahy (Journal of International Relations), 2018, vol. 16, issue 4, 390–406

Abstract: Paper deals with the significance of intellectual property objects as a profitable business asset. Conditions of recognition of intellectual property objects (in particular trademarks) as intangible assets and the mechanism of their evaluation are considered and specified. Paper investigates the essence of the trademark as an object of accounting and intellectual property as well. Analysis on the activity of the applicants concerning the registration of trademark rights in Ukraine and internationally are also cunducted. The role of intangible assets, in particular trademarks, is disclosed to ensure the competitive functioning and development of enterprises. The necessity of management of intangible assets is substantiated. Organizational and methodical approaches to analytical and synthetic accounting of operations with intangible assets are analyzed, taking into account the aspects of their reception and usage.

Keywords: intangible asset; trademark; valuation of intangible assets; management of intangible assets (search for similar items in EconPapers)
JEL-codes: G12 M41 O32 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://fmv.euba.sk/RePEc/brv/journl/MV2018-4.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:brv:journl:v:16:y:2018:i:4:p:390-406

Access Statistics for this article

More articles in Medzinarodne vztahy (Journal of International Relations) from Ekonomická univerzita, Fakulta medzinárodných vzťahov Contact information at EDIRC.
Bibliographic data for series maintained by Mykhaylo Kunychka ().