Reflection of results of intellectual activity in the accounting of intangible assets
Accounting of results of intellectual activity is a necessary link in management of innovations and import substitution. Authors on a legal basis considers the organization of the accounting of intangible assets in the relations with the enterprises - developers of technologies, owners of licenses, distributors of a “know-how”. The given examples can be demanded in accounting of vertically integrated structures in the form of territorial clusters, industrial science and technology parks and on other subjects with intellectual property.