ACCOUNTING AND AUDIT

GORODIANSKA Larysa ¹

¹Kyiv National University of Technologies and Design
OrcID ID : https://orcid.org/0000-0002-4482-1690

The dual nature of intellectual resources and accounting of intellectual properties

The dual nature of intellectual activity results in economic and legal environment of Ukraine is revealed. The conditions of accounting reflection of results of creative work as a part of intellectual property are defined. The article suggests scientific approaches to estimation of intellectual product value and its reflection in accounting records and financial reporting.

Keywords:intellectual resources, intellectual property creation, intellectual product, intellectual capital, intangible assets, innovation.

JEL: G12, O34, O38.

GORODIANSKA L. . The dual nature of intellectual resources and accounting of intellectual properties / L. . GORODIANSKA // Фінанси України. - 2013. - № 9. - C. 94-103.