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Problems of intellectual property accounting in industrial enterprises in Russia

SHS Web of Conferences, 2021, Vol.116, p.12 [Peer Reviewed Journal]

2021. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2261-2424 ;ISSN: 2416-5182 ;EISSN: 2261-2424 ;DOI: 10.1051/shsconf/202111600012

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  • Title:
    Problems of intellectual property accounting in industrial enterprises in Russia
  • Author: Gorodilov, Mikhail ; Naam, Marina ; Murashova, Yulia ; Ketova, Tatiana
  • Akatov, N. ; Antipyev, K.
  • Subjects: Accounting
  • Is Part Of: SHS Web of Conferences, 2021, Vol.116, p.12
  • Description: This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these objects in order to provide their safety and rational use at industrial enterprises.
  • Publisher: Les Ulis: EDP Sciences
  • Language: English
  • Identifier: ISSN: 2261-2424
    ISSN: 2416-5182
    EISSN: 2261-2424
    DOI: 10.1051/shsconf/202111600012
  • Source: EDP Open
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals

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