Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems

Vyacheslav Naberukhin
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Vyacheslav Naberukhin: 'Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine

Oblik i finansi, 2015, issue 4, 24-28

Abstract: Till the present day the category of intellectual property remains quite new and little-known matter for accounting theory and practice. The purpose of the article is substantiation of the theoretical basis for interdisciplinary concept of intellectual property and attempt to apply an engineering approach to solution of the existing problems of intellectual property representation in accounting. The interdisciplinary nature of 'intellectual property' category is shown. Described in detail are the accounting problems of intellectual property items which may be solved on the basis of drawing up the intellectual property interdisciplinary concept and using the engineering approach. The patent right standards are summarized which are used for defining the intellectual property items in accounting. It is made apparent that the engineering approach enriches the combination of accounting methodological techniques, allows to form higher-demanded accounting information on availability, composition and value of the company intellectual potential which is integral in the process of the company commercialization.

Keywords: intellectual property; engineering approach; accounting; intangible assets; commercialization (search for similar items in EconPapers)
JEL-codes: M41 O34 (search for similar items in EconPapers)
Date: 2015
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