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Trademark As An Asset In International Business

Author

Listed:
  • Liubov Lukianenko

    (Kyiv National Economic University)

  • Viktoriia Shelest

    (Kyiv National Economic University)

Abstract

Paper deals with the significance of intellectual property objects as a profitable business asset. Conditions of recognition of intellectual property objects (in particular trademarks) as intangible assets and the mechanism of their evaluation are considered and specified. Paper investigates the essence of the trademark as an object of accounting and intellectual property as well. Analysis on the activity of the applicants concerning the registration of trademark rights in Ukraine and internationally are also cunducted. The role of intangible assets, in particular trademarks, is disclosed to ensure the competitive functioning and development of enterprises. The necessity of management of intangible assets is substantiated. Organizational and methodical approaches to analytical and synthetic accounting of operations with intangible assets are analyzed, taking into account the aspects of their reception and usage.

Suggested Citation

  • Liubov Lukianenko & Viktoriia Shelest, 2018. "Trademark As An Asset In International Business," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 16(4), pages 390-406.
  • Handle: RePEc:brv:journl:v:16:y:2018:i:4:p:390-406
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    More about this item

    Keywords

    intangible asset; trademark; valuation of intangible assets; management of intangible assets;
    All these keywords.

    JEL classification:

    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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