PhD in Economics, Associate Professor, Banking and Finance, Academy of the Republic of Uzbekistan
Online published on 12 July, 2019.
This article is devoted to the research of the role of the intellectual property objects in the innovation development as well as their essence. In addition, the article represents proposals aimed at correct reflection of the intellectual property objects in the accounting. Besides, the article illustrates comprehensive study of foreign experience in recognizing intellectual property objects as intangible assets.
Innovation, intellectual property, invention, utility models, brands, computer software, industrial samples, company names, know-how