| Issue |
SHS Web Conf.
Volume 116, 2021
10th Annual International Conference “Schumpeterian Readings” (ICSR 2021)
|
|
|---|---|---|
| Article Number | 00012 | |
| Number of page(s) | 9 | |
| DOI | https://doi.org/10.1051/shsconf/202111600012 | |
| Published online | 30 July 2021 | |
Problems of intellectual property accounting in industrial enterprises in Russia
Perm State University, 15, Bukirev Street, Perm, 614000, Russia
* Corresponding author: mag@econ.psu.ru
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.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.