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Intellectual Property: Accounting And Reporting

Author

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  • RIZAYEV NURBEK KADIROVICH

    (Banking and Finance Academy)

Abstract

Intellectual Property (IP) is a set of exclusive rights to both personal and material nature on the intellectual and creative activity. Using the income method value of intellectual property is defined as its ability to bring a buyer or investor to profit in the future and is equal to the current value of net income, which can be obtained from the use of IP for the estimated economically sound life. Analysis and discussion is presented herein.

Suggested Citation

  • Rizayev Nurbek Kadirovich, 2010. "Intellectual Property: Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, vol. 1(0), pages 821:1-821:1, September.
    • Handle: RePEc:aad:ejbejj:v:1:y:2010:i:0:p:82
    DOI: 10.12955/ejbe.v1i0.82
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    More about this item

    Keywords

    Intellectual property (IP)the exclusive right; registrability; intangible assets; invention; industrial design; organizational costs; goodwill; the initial cost; salvage value; amortized cost; register; magazines; warrant; trademark; software; topology;
    All these keywords.

    JEL classification:

    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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