title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ° Ð»Ð¸ÑÐµÐ½Ð·Ð¸Ð¾Ð½Ð½ÑÑ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ¾Ð² Ð½Ð° Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÑ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Features of accounting for license agreements on intellectual property
Creators: name: ÐÐ°Ð²ÑÐ¸ÑÐºÐ¾, ÐÐ»ÑÐ³Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð»Ð¸ÑÐµÐ½Ð·Ð¸Ð¾Ð½Ð½ÑÐ¹ Ð´Ð¾Ð³Ð¾Ð²Ð¾Ñ
Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð°Ñ ÑÐ¾Ð±ÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÑ
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ÑÐ¾ÑÐ»ÑÐ¸
Ð¿Ð°ÑÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¿Ð»Ð°ÑÐµÐ¶
license agreement
intellectual property
international financial reporting standards
revenue
deferred expenses
intangible assets
franchising agreement
royalty
lump-sum payment

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description: The subject of the graduate qualification work is âFeatures of accounting for license agreements on intellectual propertyâ.
The given work is devoted to studying accounting for intellectual property licensing agreements according to Russian and international standards and the development of recommendations for their approximation. The research set the following goals:
1. Studying legal regulation of the protection of intellectual property.
2. Identification of accounting features of intellectual property licensing agreements according to Russian and international standards.
3. Conducting a comparative analysis of the registration of license agreements on intellectual property by the licensee and the licensor.
4. Development of recommendations aimed at convergence of international financial reporting standards and Russian accounting standards in the context of license agreements.
In the course of the work, the theoretical and practical foundations of maintaining accounting records of licensing agreements were in-depth investigated as well as removable and non-removable differences were outlined when maintaining accounting records in accordance with IFRS and Russian accounting standards (RAS).
Based on a comparative analysis, recommendations were made to reduce the differences in accounting for intellectual property licensing agreements under IFRS and RAS.