Investment activity in intellectual property objects and their use elementary assessment in the company’s activities
https://doi.org/10.24182/2073-6258-2023-22-4-83-89
Abstract
The article examines the current trends of investment activity in intellectual property objects. The criteria for recognizing the results of intellectual activity as part of the intangible assets of the enterprise are defined. The economic and legal characteristics of the results of intellectual activity of modern business are given. The main initial indicators and the principles of their determination, in accordance with the new federal accounting standards, for the purposes of assessing the use of intellectual property objects are presented. Economic indicators for assessing the use of intangible assets in the activities of the copyright holder’s enterprise are proposed.
About the Authors
S. A. Polukhina
Saint Petersburg State Marine Technical University
Russian Federation
Russian Federation
Department accounting and audit
Cand. Sci. (Econ.), Assoc. Prof.
Saint Petersburg
E. A. Nikiforova
Saint Petersburg State Marine Technical University
Russian Federation
Russian Federation
Student
Saint Petersburg
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Review
For citations:
Polukhina S.A., Nikiforova E.A. Investment activity in intellectual property objects and their use elementary assessment in the company’s activities. Scientific notes of the Russian academy of entrepreneurship. 2023;22(4):83-89. (In Russ.) https://doi.org/10.24182/2073-6258-2023-22-4-83-89
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