Actual approaches to assessing the economic efficiency of using the intellectual activity results
The article discusses modern approaches to assessing the effectiveness of the use of intellectual property. The criteria for recognizing the results of intellectual activity in accordance with the legislation of the Russian Federation and international financial reporting standards are defined. The...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Russian Academy of Entrepreneurship
2022-12-01
|
| Series: | Путеводитель предпринимателя |
| Subjects: | |
| Online Access: | https://www.pp-mag.ru/jour/article/view/1661 |
| _version_ | 1797883159970316288 |
|---|---|
| author | S. A. Polukhina E. A. Nikiforova |
| author_facet | S. A. Polukhina E. A. Nikiforova |
| author_sort | S. A. Polukhina |
| collection | DOAJ |
| description | The article discusses modern approaches to assessing the effectiveness of the use of intellectual property. The criteria for recognizing the results of intellectual activity in accordance with the legislation of the Russian Federation and international financial reporting standards are defined. The economic characteristics of the intangible assets of the enterprise are given. The principles of determining the value of intellectual property objects are presented. The main directions of the use of intangible assets for the purposes of the activity of an economic entity are formulated. Approaches to the definition of economic results from the introduction of the results of intellectual activity into economic circulation are proposed. |
| first_indexed | 2024-04-10T03:46:15Z |
| format | Article |
| id | doaj.art-7e207886d2c043e4b615839dcb66d755 |
| institution | Directory Open Access Journal |
| issn | 2073-9885 2687-136X |
| language | Russian |
| last_indexed | 2024-04-10T03:46:15Z |
| publishDate | 2022-12-01 |
| publisher | Russian Academy of Entrepreneurship |
| record_format | Article |
| series | Путеводитель предпринимателя |
| spelling | doaj.art-7e207886d2c043e4b615839dcb66d7552023-03-13T07:17:40ZrusRussian Academy of EntrepreneurshipПутеводитель предпринимателя2073-98852687-136X2022-12-01154353910.24182/2073-9885-2022-15-4-35-391610Actual approaches to assessing the economic efficiency of using the intellectual activity resultsS. A. Polukhina0E. A. Nikiforova1Санкт–Петербургский государственный морской технический университетСанкт–Петербургский государственный морской технический университетThe article discusses modern approaches to assessing the effectiveness of the use of intellectual property. The criteria for recognizing the results of intellectual activity in accordance with the legislation of the Russian Federation and international financial reporting standards are defined. The economic characteristics of the intangible assets of the enterprise are given. The principles of determining the value of intellectual property objects are presented. The main directions of the use of intangible assets for the purposes of the activity of an economic entity are formulated. Approaches to the definition of economic results from the introduction of the results of intellectual activity into economic circulation are proposed.https://www.pp-mag.ru/jour/article/view/1661результаты интеллектуальной деятельностиинтеллектуальная собственностьнематериальные активыоценкакапитализацияэкономическая эффективностьвведение в хозяйственный оборот |
| spellingShingle | S. A. Polukhina E. A. Nikiforova Actual approaches to assessing the economic efficiency of using the intellectual activity results Путеводитель предпринимателя результаты интеллектуальной деятельности интеллектуальная собственность нематериальные активы оценка капитализация экономическая эффективность введение в хозяйственный оборот |
| title | Actual approaches to assessing the economic efficiency of using the intellectual activity results |
| title_full | Actual approaches to assessing the economic efficiency of using the intellectual activity results |
| title_fullStr | Actual approaches to assessing the economic efficiency of using the intellectual activity results |
| title_full_unstemmed | Actual approaches to assessing the economic efficiency of using the intellectual activity results |
| title_short | Actual approaches to assessing the economic efficiency of using the intellectual activity results |
| title_sort | actual approaches to assessing the economic efficiency of using the intellectual activity results |
| topic | результаты интеллектуальной деятельности интеллектуальная собственность нематериальные активы оценка капитализация экономическая эффективность введение в хозяйственный оборот |
| url | https://www.pp-mag.ru/jour/article/view/1661 |
| work_keys_str_mv | AT sapolukhina actualapproachestoassessingtheeconomicefficiencyofusingtheintellectualactivityresults AT eanikiforova actualapproachestoassessingtheeconomicefficiencyofusingtheintellectualactivityresults |