TRANSFER OF RIGHTS TO USE THE RESULTS OF INTELLECTUAL ACTIVITY AS A CONTRIBUTION TO CHARTERED CAPITAL IN ACCOUNTING
The author argues that getting additional sources of financing is necessary for educational institutions. The author identifies factors influencing financial activity of institutions that provide educational services. The most promising source of income for educational institutions is their participation in economic activities of partnerships established with the help of higher educational institutions. The main attention is focused on the assessment and management of the results of intellectual activity as well as how the transfer of rights to use the results of intellectual activity is reflected in contracts.