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ВОПРОСЫ ОПРЕДЕЛЕНИЯ ЭКОНОМИЧЕСКОЙ СУЩНОСТИ ИНТЕЛЛЕКТУАЛЬНОЙ СОБСТВЕННОСТИ КАК ОБЪЕКТА БУХГАЛТЕРСКОГО УЧЕТА // Issues of defining the economic essence of intellectual property as accounting object

Author

Listed:
  • Борейко, Надежда Андреевна

    (Полоцкий государственный университет)

Abstract

The comparison of the legislation of Republic of Belarus and the Russian Federation on defining intellectual property has been carried out. In the result the economic essence of intellectual property as accounting object has been revealed as well as the definition of the object has been provided. В ходе исследования проведено сравнение законодательной практики Республики Беларусь, Российской Федерации по вопросам определения интеллектуальной собственности. В результате выявлена экономическая сущность интеллектуальной собственности как объекта бухгалтерского учета и дано определение данного объекта.

Suggested Citation

  • Борейко, Надежда Андреевна, 2012. "ВОПРОСЫ ОПРЕДЕЛЕНИЯ ЭКОНОМИЧЕСКОЙ СУЩНОСТИ ИНТЕЛЛЕКТУАЛЬНОЙ СОБСТВЕННОСТИ КАК ОБЪЕКТА БУХГАЛТЕРСКОГО УЧЕТА // Issues of defining the economic essence of intellectual property as accounting object," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 23(2).
    • Handle: RePEc:scn:000pbo:36640
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