A Conceptual Model for the Intellectual Property Accounting
The author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/158 |
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| _version_ | 1849395142598852608 |
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| author | YANA I. Ustinova |
| author_facet | YANA I. Ustinova |
| author_sort | YANA I. Ustinova |
| collection | DOAJ |
| description | The author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact that in accounting economic life facts may be interpreted differently depending on the theoretical concepts used. The article provides the reasoning for the verification of the above hypothesis using the conceptual model of intellectual property accounting. The author defines and justifies the notion of conceptual model, its kinds and stages of construction; analyzes its basic components and relation between them, researches and describes the conceptual model functions both from theoretical and practical viewpoints |
| format | Article |
| id | doaj-art-fff7d297efa74d8bbda80502b9f54845 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-fff7d297efa74d8bbda80502b9f548452025-08-20T03:39:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0103283810.26794/2408-9303-2017--3-28-38158A Conceptual Model for the Intellectual Property AccountingYANA I. Ustinova0Novosibirsk State University of Economics and ManagementThe author puts forward a hypothesis that information value boundaries of the modern concept of intellectual property accounting can be extended by developing the accounting methodology which would take into account the diversity and multiplicity of financial reporting users’ interests and the fact that in accounting economic life facts may be interpreted differently depending on the theoretical concepts used. The article provides the reasoning for the verification of the above hypothesis using the conceptual model of intellectual property accounting. The author defines and justifies the notion of conceptual model, its kinds and stages of construction; analyzes its basic components and relation between them, researches and describes the conceptual model functions both from theoretical and practical viewpointshttps://accounting.fa.ru/jour/article/view/158интеллектуальная собственностьинформационные ограниченияконцептуальная модельактуарный, динамический, статический балансреализация концептуальной моделиучетная системаintellectual propertyinformation value limitationsconceptual modelactuarial, dynamic and static balance sheetconceptual model realizationaccounting system |
| spellingShingle | YANA I. Ustinova A Conceptual Model for the Intellectual Property Accounting Учёт. Анализ. Аудит интеллектуальная собственность информационные ограничения концептуальная модель актуарный, динамический, статический баланс реализация концептуальной модели учетная система intellectual property information value limitations conceptual model actuarial, dynamic and static balance sheet conceptual model realization accounting system |
| title | A Conceptual Model for the Intellectual Property Accounting |
| title_full | A Conceptual Model for the Intellectual Property Accounting |
| title_fullStr | A Conceptual Model for the Intellectual Property Accounting |
| title_full_unstemmed | A Conceptual Model for the Intellectual Property Accounting |
| title_short | A Conceptual Model for the Intellectual Property Accounting |
| title_sort | conceptual model for the intellectual property accounting |
| topic | интеллектуальная собственность информационные ограничения концептуальная модель актуарный, динамический, статический баланс реализация концептуальной модели учетная система intellectual property information value limitations conceptual model actuarial, dynamic and static balance sheet conceptual model realization accounting system |
| url | https://accounting.fa.ru/jour/article/view/158 |
| work_keys_str_mv | AT yanaiustinova aconceptualmodelfortheintellectualpropertyaccounting AT yanaiustinova conceptualmodelfortheintellectualpropertyaccounting |