Problems of intangible assets commercialization accounting
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2016, Vol 75, Issue 1
Abstract
The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.
Authors and Affiliations
S. F. Legenchyk
Keywords
Related Articles
- EP ID EP264296
- DOI -
- Views 153
- Downloads 0
Identification of the management object of enterprise’s economic security
The increase in the uncertainty of environment intensifies the existing manifestations of instability as well as the predictive assessments of size of risks in the process of enterprise’s activities. The presence of cohe...
Legal support of state regulation of innovation activity in Ukraine
The article considers the issues of legal support of state regulation of innovation activity in Ukraine, as well as the creation of a favourable institutional and legal framework for the entities of the innovation proces...
Approaches to economic analysis of profitability of forestry enterprises
The article substantiates the directions of adaptation of existing analytical procedures for assessing the profitability to specific activities of forestry enterprises, which is an integral part of evaluating financial p...
Allocation base of general production costs as optimization of prime costs
Qualified management aimed at optimizing financial results is the key factor in today's society. Effective management decisions depend on the necessary information about the costs of production process in all its aspects...
Analytical assessment of financial condition of agricultural enterprises
The main trends in the formation of the financial condition of enterprises in the agricultural industry of Ukraine for the period of 2012–2017 are investigated. In order to identify the current trends in the formation of...