INTELLECTUAL PROPERTY: ACCOUNTING AND REPORTING

RIZAYEV NURBEK KADIROVICH

Abstract


Intellectual Property (IP) is a set of exclusive rights to both personal and material nature on the intellectual and creative activity. Using the income method value of intellectual property is defined as its ability to bring a buyer or investor to profit in the future and is equal to the current value of net income, which can be obtained from the use of IP for the estimated economically sound life. Analysis and discussion is presented herein.

Keywords


Intellectual property (IP), the exclusive right, registrability, intangible assets, invention, industrial design, organizational costs, goodwill, the initial cost, salvage value, amortized cost, register, magazines, warrant, trademark, software, topology

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DOI: http://dx.doi.org/10.12955/ejbe.v1i0.82

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