Reproduction of Intellectual Capital Based on Financial-Accounting Procedures
The competitiveness and dynamics of growth and development of the economy are primarily determined by what new knowledge can participate in the economic turnover in the form of intellectual capital, what is the size of its market value and what is the intensity of its reproduction. The role of intellectual capital in the digital infrastructure of the circulation of exclusive rights is growing and becoming the main factor determining the growth and development of the economy. The article proposes a mechanism for the reproduction of intellectual capital based on financial accounting procedures