ACCOUNTING AND APPRAISAL SUPPORT OF INTELLECTUAL PROPERTY CAPITALIZATION IN THE BALANCE SHEETS OF AGRICULTURAL ENTERPRISES
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 18, Issue 2
Abstract
The article deals with the theoretical and methodological foundations of the evaluation of intellectual property objects and substantiates the ways of improving the accounting and assessment of the intellectual property capitalization in the balance sheets of agricultural enterprises. The specific of the application of various valuation methods was disclosed and the stages of commercialization of the enterprise’ intellectual potential were determined.
Authors and Affiliations
V. A. Naberukhin
Keywords
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