To obtain access to full text of journal and articles you must register!
- Article name
- Entering of the created intellectual property into a property complex of R&D executor: putting on accounting
- Authors
- Seleznev I. A., , , JSC «Concern «Oceanpribor», Saint-Petersburg, Russia
Ogorodnikova Yu. V., , mail@oceanpribor.ru, JSC «Concern «Oceanpribor», Saint-Petersburg, Russia
- Keywords
- accounting / intangible assets / property complex / intellectual property
- Year
- 2014 Issue 3 Pages 11 - 15
- Code EDN
- Code DOI
- Abstract
- The article presents emergent issues concerning organization of activities of an enterprise - R&D (research and development) executor on entering of the created intellectual property into a property complex of the organization - executor, in particular putting on accounting. By example of JSC "Concern «Oceanpribor» the authors consider «Accounting policy for accounting and taxation», dynamics of change of residual value of intangible assets of the organization. Analysis of the reasons of the enterprise intangible assets retirement is carried out as well.
- Text
- To obtain access to full text of journal and articles you must register!
- Buy