Особливості обліку інтелектуальної власності в Україні
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Дата
2016
Автори
Лабунець, В.О.
Ступчук, С.М.
Labunets, V.O.
Stupchuk, S.M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті розглядаються особливості бухгалтерського та податкового обліку інтелектуальної власності.
Проаналізовано основні підходи до обліку інтелектуальної власності в Україні та закордоном. За умов існуючого середовища
діяльності суб’єктів підприємництва та мінливої нормативно-правової бази, що є одним із факторів впливу на ефективність
діяльності, існує нагальна необхідність у вдосконаленні обліку об’єктів інтелектуальної власності у відповідності до
зарубіжних стандартів.
The article deals with the peculiarities of accounting and taxation of intellectual property. The main approaches to the integration of intellectual property in Ukraine and abroad. Under existing conditions and the regulatory framework in the current risky and unstable environment traditional methodological tools of accounting does not meet all of the conditions prevailing today. As a result there was a need to change the accounting that reflects the economic phenomena and processes. The prerequisites for the further development of accounting in Ukraine: the formation of the modern paradigm of accounting and reporting; Differentiation financial reporting requirements; review the theoretical foundations of accounting; continuous professional education; active position of the accounting community. There are several areas of implementation and standardization of accounting estimates Intellectual property creation and adjustment of a single conceptual apparatus evaluation accounting and intellectual property; implementation of internationally standardizing the legal framework for the exchange and use of intellectual property; the establishment of standards of accounting and valuation of intangible assets (international, national). This article was researched that solve the problems of accounting of intellectual property can by expanding the range of intangible assets of intellectual capital, a reflection of individual elements of intellectual capital, reduce the tax base for income tax through the mechanism of amortization actions of law enforcement and regulatory authorities to combat production, distribution and sale of audio and video products, CDs and other intellectual property.
The article deals with the peculiarities of accounting and taxation of intellectual property. The main approaches to the integration of intellectual property in Ukraine and abroad. Under existing conditions and the regulatory framework in the current risky and unstable environment traditional methodological tools of accounting does not meet all of the conditions prevailing today. As a result there was a need to change the accounting that reflects the economic phenomena and processes. The prerequisites for the further development of accounting in Ukraine: the formation of the modern paradigm of accounting and reporting; Differentiation financial reporting requirements; review the theoretical foundations of accounting; continuous professional education; active position of the accounting community. There are several areas of implementation and standardization of accounting estimates Intellectual property creation and adjustment of a single conceptual apparatus evaluation accounting and intellectual property; implementation of internationally standardizing the legal framework for the exchange and use of intellectual property; the establishment of standards of accounting and valuation of intangible assets (international, national). This article was researched that solve the problems of accounting of intellectual property can by expanding the range of intangible assets of intellectual capital, a reflection of individual elements of intellectual capital, reduce the tax base for income tax through the mechanism of amortization actions of law enforcement and regulatory authorities to combat production, distribution and sale of audio and video products, CDs and other intellectual property.
Опис
Ключові слова
інтелектуальна власність, бухгалтерський облік, податковий облік, нематеріальні активи, intellectual property, accounting, tax accounting, intangible assets
Бібліографічний опис
Лабунець, В.О. Особливості обліку інтелектуальної власності в Україні [Текст] / В. О. Лабунець, С. М. Ступчук // Вісник Хмельницького національного університету. Економічні науки. – 2016. – № 5, т. 1. – С. 110-114.