THE CONCEPTUAL MODEL OF THE INTELLECTUAL PROPERTY ACCOUNTING
Ya.I. Ustinova
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: интеллектуальная собственность, информационные ограничения, концептуальная модель, актуарный, динамический, статический баланс, реализация концептуальной модели, учетная система, intellectual property, informational constraints, conceptual model, actuarial, dynamic, static balance, implementation of conceptual model, accounting system
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
A hypothesis is put forward that the boundaries of informativeness of the current intellectual property accounting concept can be extended by the development of the accounting methodology based on multiple interests of users of financial reporting and possibility of various interpretations of economic events in the course of accounting reconstruction proceeding from the accepted theoretical concepts. The need for verification of the hypothesis via a conceptual model of intellectual property accounting is argued. The author defines and justifies the notion, types of the conceptual model and its building stages; the analysis of its main elements and relations between them is carried out; the functions of the developed conceptual model are examined and described from the perspective of theory and practice.
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