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Електронний архів Житомирського державного технологічного університету

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Title ???????? ??????????????? ?????? ??????????????? ?????????????? ???????
Problems of intangible assets commercialization accounting
 
Creator ????????, ?.?.
Legenchyk, S.F.
 
Subject ?????????????? ?????
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accounting
intellectual property
intangible assets
commercialization
 
Description ???????????? ????????? ???? ?????????????? ??????? ? ?????? ????????????????????
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???????????? ???????? ?????? ???????????? ??????? ?? SaaS ??????????. ?????????
??????????? ????????? ?????????? ???? ?????? ??????? ??????????????? ??????????????
???????.
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.
 
Date 2016-05-12T08:28:12Z
2016-05-12T08:28:12Z
2016
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/3213
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;1(75)
 
Publisher ????