{"id":8356,"date":"2026-01-02T17:36:30","date_gmt":"2026-01-02T15:36:30","guid":{"rendered":"https:\/\/inprojournal.org\/?page_id=8356"},"modified":"2026-02-04T10:23:56","modified_gmt":"2026-02-04T08:23:56","slug":"2023-6-11","status":"publish","type":"page","link":"https:\/\/inprojournal.org\/en\/2023-6-11\/","title":{"rendered":"2023-6-11"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"1024\" src=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\" alt=\"\" class=\"wp-image-3609\" style=\"width:217px;height:302px\" srcset=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg 734w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-215x300.jpg 215w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-768x1071.jpg 768w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-1101x1536.jpg 1101w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-1468x2048.jpg 1468w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-scaled.jpg 1835w\" sizes=\"auto, (max-width: 734px) 100vw, 734px\" \/><\/figure>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\">Theory and practice of intellectual property<br>\u2116 6 \/ 2023<\/p>\n\n\n\n<p class=\"has-small-font-size\">ISSN (Print) 2308-0361<br>ISSN (Online) 2519-2744<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-fdcfc74e wp-block-buttons-is-layout-flex\" style=\"font-size:10px\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-black-color has-text-color has-custom-font-size wp-element-button\" href=\"https:\/\/drive.google.com\/file\/d\/1i3Ks15d25Uj-jQ0Ycqa3udovvLdIbTp7\/view\" style=\"border-radius:10px;font-size:10px\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"14\" height=\"14\" class=\"wp-image-362\" style=\"width: 14px;\" src=\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\" alt=\"\" srcset=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png 512w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-300x300.png 300w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-150x150.png 150w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-450x450.png 450w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-106x106.png 106w, https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153-80x80.png 80w\" sizes=\"auto, (max-width: 14px) 100vw, 14px\" \/> PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\">DOI: <a href=\"https:\/\/doi.org\/10.33731\/62023.293303\">https:\/\/doi.org\/10.33731\/62023.293303<\/a><\/p>\n\n\n\n<p class=\"has-small-font-size\">Submitted&nbsp; &nbsp;&nbsp; 2023-09-14<br>Accepted &nbsp;&nbsp; &nbsp; 2023-11-30<br>Published &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2023-12-17<\/p>\n\n\n\n<div style=\"height:8px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\" alt=\"\" class=\"wp-image-6960\" style=\"width:131px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n\n\n\n<div style=\"height:26px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"has-medium-font-size\"><strong>Actual issues of accounting for intellectual property rights objects<\/strong><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>L\u0430risa<\/strong> <strong>Panfiorova<\/strong><br>Junior researcher of the department of industrial property and commercialization of intellectual property objects of the Intellectual Property Scientific Research Institute of the National Academy of Legal Sciences of Ukraine, evaluator of objects of intellectual property law <br>Ukraine<br><a href=\"https:\/\/orcid.org\/0000-0002-3226-5113\">https:\/\/orcid.org\/0000-0002-3226-5113<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Abstract<br><\/strong>In the conditions of intellectualization of the economy, intellectual property objects (IPOs) play a decisive role in shaping the competitiveness of the enterprise in the market. Taking this into account, the need to formulate an integrated approach to reflecting in accounting the process of their commercialization as a holistic process.<\/p>\n\n\n\n<p>Analysis of recent research and publications has revealed that despite the high attention of scientists to intellectual property objects as part of intangible assets of the enterprise, the issue of accounting of the commercialization of intellectual property objects as a process is not studied sufficiently.<\/p>\n\n\n\n<p>The aim of the paper is to highlight the theoretical, methodological, and practical principles of accounting for the commercialization of intellectual property objects as a holistic process.<\/p>\n\n\n\n<p>The article is devoted to questions of displaying the process of IPO commercialization in the accounting system. It was proposed to consider the commercialization of IPO as an integral process of interconnected stages. The stages of IPO commercialization by the objects of accounting were described. The peculiarities of accounting for the commercialization of intellectual property objects were highlighted.<\/p>\n\n\n\n<p>Practical recommendations for the reflection in the accounting system of certain methods of IPO commercialization were given.<\/p>\n\n\n\n<p>While investigating the peculiarities of accounting for the commercialization of intellectual property, it was proposed to consider it as a holistic process in the accounting system, which will provide reliable accounting and analytical information to make effective managerial decisions. Considering the peculiarities of reflecting in the accounting system, the process of commercialization of IPR by its stages, it is established that it is necessary to clarify the composition of expenses for R&#038;D by reflecting in the accounting policy, such elements as the composition of expenses at the research and development stage. Proposals on accounting for different types of licences (exclusive, non-exclusive, single, sublicense).<\/p>\n\n\n\n<p><strong>Keywords: <\/strong>intellectual property, intellectual property objects, intellectual property commercialization, intangible assets, licence agreement<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>References<\/strong><\/p>\n\n\n\n<p>\u041b\u043e\u0432\u0456\u043d\u0441\u044c\u043a\u0430 \u041b. \u0413. \u041e\u0446\u0456\u043d\u043a\u0430 \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u043c\u0443 \u043e\u0431\u043b\u0456\u043a\u0443 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u041a\u0438\u0457\u0432 : \u041a\u041d\u0415\u0423, 2006. 256 \u0441.<\/p>\n\n\n\n<p>\u0426\u0438\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 16.01.2003 \u2116 435-IV.&nbsp;<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/435-15#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/435-15#Text<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0430\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u043f\u0440\u0430\u0432\u043e \u0456 \u0441\u0443\u043c\u0456\u0436\u043d\u0456 \u043f\u0440\u0430\u0432\u0430 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 2811-IX \u0432\u0456\u0434 01 \u0433\u0440\u0443\u0434\u043d\u044f 2022 \u0440\u043e\u043a\u0443.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2811-20#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/2811-20#Text<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 8 \u00ab\u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438\u00bb : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 242 \u0432\u0456\u0434 18.01.1999.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99#Text<\/a><\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0438\u0445 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0439 \u0437 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 1327 \u0432\u0456\u0434 16.11.2009.<br><a href=\"https:\/\/zakon.rada.gov.ua\/rada\/show\/v1327201-09#Text\">https:\/\/zakon.rada.gov.ua\/rada\/show\/v1327201-09#Text<\/a><\/p>\n\n\n\n<p>\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 2755-VI \u0432\u0456\u0434 2 \u0433\u0440\u0443\u0434\u043d\u044f 2010 \u0440\u043e\u043a\u0443.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#Text <\/a><\/p>\n\n\n\n<p>\u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 38 \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/929_050#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/929_050#Text<\/a><\/p>\n\n\n\n<p>\u0422\u0438\u043f\u043e\u0432\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f \u0437 \u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u043e\u0431\u043b\u0456\u043a\u0443 \u0456 \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0441\u043e\u0431\u0456\u0432\u0430\u0440\u0442\u043e\u0441\u0442\u0456 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u0434\u043e\u0441\u043b\u0456\u0434\u043d\u0438\u0445 \u0442\u0430 \u0434\u043e\u0441\u043b\u0456\u0434\u043d\u043e-\u043a\u043e\u043d\u0441\u0442\u0440\u0443\u043a\u0442\u043e\u0440\u0441\u044c\u043a\u0438\u0445 \u0440\u043e\u0431\u0456\u0442, \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u0435 \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043e\u044e \u041a\u0430\u0431\u0456\u043d\u0435\u0442\u0443 \u041c\u0456\u043d\u0456\u0441\u0442\u0440\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 20 \u043b\u0438\u043f\u043d\u044f 1996 \u0440. \u2116 830. \u2014 \u0412\u0442\u0440\u0430\u0442\u0430 \u0447\u0438\u043d\u043d\u043e\u0441\u0442\u0456 \u0432\u0456\u0434 01.01.2020.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/830-96-%D0%BF#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/830-96-%D0%BF#Text<\/a><\/p>\n\n\n\n<p>\u0413\u0440\u0438\u0448\u043a\u043e \u041d. \u0412., \u0421\u043a\u0443\u0431\u0430\u043a \u042e. \u0410. \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0430 \u043c\u043e\u0434\u0435\u043b\u044c \u043e\u0431\u043b\u0456\u043a\u0443 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432. \u0421\u0442\u0430\u043b\u0438\u0439 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438. 2013. \u2116 1 (18). \u0421. 242\u2013248.<\/p>\n\n\n\n<p>\u041c\u0435\u0442\u044c\u044e\u0437 \u041c. \u0420., \u041f\u0435\u0440\u0435\u0440\u0430 \u041c. \u0425. \u0411. \u0422\u0435\u043e\u0440\u0456\u044f \u0456 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443: \u043f\u0456\u0434\u0440\u0443\u0447\u043d\u0438\u043a. \u041c\u0435\u043b\u044c\u0431\u0443\u0440\u043d: \u041d\u0435\u043b\u044c\u0441\u043e\u043d, 1996. 402 \u0441.<\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 28 \u00ab\u0417\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u0438\u0441\u043d\u043e\u0441\u0442\u0456 \u0430\u043a\u0442\u0438\u0432\u0456\u0432\u00bb : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 817 \u0432\u0456\u0434 24.12.2004.&nbsp;<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0035-05#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0035-05#Text<\/a><\/p>\n\n\n\n<p>\u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 36 (\u041c\u0421\u0411\u041e 36). \u0417\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u0438\u0441\u043d\u043e\u0441\u0442\u0456 \u0430\u043a\u0442\u0438\u0432\u0456\u0432 IASB; \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442 : \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u0432\u0456\u0434 01.01.2012.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/929_047#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/929_047#Text<\/a><\/p>\n\n\n\n<p>\u041b\u0438\u0442\u0432\u0438\u043d\u0435\u0446\u044c \u042e. \u0406. \u0417\u043c\u0435\u043d\u0448\u0435\u043d\u043d\u044f \u043a\u043e\u0440\u0438\u0441\u043d\u043e\u0441\u0442\u0456 \u0430\u043a\u0442\u0438\u0432\u0456\u0432: \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u0442\u0430 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u0435 \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u043d\u044f. \u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u0433\u0443\u043c\u0430\u043d\u0456\u0442\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. 2016. \u2116 15. \u0421. 141\u2013144.<\/p>\n\n\n\n<p>\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443: \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 318 \u0432\u0456\u0434 31.12.1999.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0027-00#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0027-00#Text<\/a><\/p>\n\n\n\n<p>\u0413\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 436-IV \u0432\u0456\u0434 16.01.2003.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/436-15#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/436-15#Text<\/a><\/p>\n\n\n\n<p>\u0406\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0456\u044f \u043f\u0440\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u041f\u043b\u0430\u043d\u0443 \u0440\u0430\u0445\u0443\u043d\u043a\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0430\u043a\u0442\u0438\u0432\u0456\u0432, \u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443, \u0437\u043e\u0431\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u044c \u0456 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439 : \u043d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 291 \u0432\u0456\u0434 30.11.1999.<br><a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/z0893-99#Text\">https:\/\/zakon.rada.gov.ua\/laws\/show\/z0893-99#Text<\/a><\/p>\n\n\n\n<p>\u0414\u0438\u0431\u0430 \u0412. \u041c. \u041e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u041a\u0438\u0457\u0432 : \u041a\u041d\u0415\u0423, 2015. 428 \u0441.<\/p>\n\n\n\n<p>\u0421\u0442\u043e\u043b\u044f\u0440\u0447\u0443\u043a \u041d. \u041c. \u041e\u0431\u043b\u0456\u043a \u0456 \u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0439 \u0430\u0443\u0434\u0438\u0442 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0432 \u043d\u0430\u0443\u043a\u043e\u0432\u043e-\u0434\u043e\u0441\u043b\u0456\u0434\u043d\u0438\u0445 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0430\u0445 : \u043c\u043e\u043d\u043e\u0433\u0440\u0430\u0444\u0456\u044f. \u041a\u0438\u0457\u0432: \u0406\u0410\u0415, 2016. 196 \u0441.<\/p>\n\n\n\n<p>\u041d\u0430\u0433\u043e\u0440\u043d\u044f\u043a \u0413., \u041d\u0430\u0433\u043e\u0440\u043d\u044f\u043a \u0406. \u041f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0432\u0456\u0434\u043e\u0431\u0440\u0430\u0436\u0435\u043d\u043d\u044f \u0432 \u043e\u0431\u043b\u0456\u043a\u0443 \u043f\u0440\u0430\u0432 \u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0431\u2019\u0454\u043a\u0442\u0430\u043c\u0438 \u0456\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u0430 \u0448\u043b\u044f\u0445\u0438 \u0457\u0445 \u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u044f. \u0413\u0430\u043b\u0438\u0446\u044c\u043a\u0438\u0439 \u0435\u043a\u043e\u043d. \u0432\u0456\u0441\u043d. 2011. \u2116 1 (30). \u0421. 143\u201315.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Theory and practice of intellectual property\u2116 6 \/ 2023 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/62023.293303 Submitted&nbsp; &nbsp;&nbsp; 2023-09-14Accepted &nbsp;&nbsp; &nbsp; 2023-11-30Published &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2023-12-17 Actual issues of accounting for intellectual property rights objects L\u0430risa PanfiorovaJunior researcher of the department of industrial property and commercialization of intellectual property objects of the Intellectual Property Scientific Research Institute of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8356","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/8356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=8356"}],"version-history":[{"count":5,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/8356\/revisions"}],"predecessor-version":[{"id":8625,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/8356\/revisions\/8625"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=8356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}