Lyubenok N. Accounting and control of intellectual property rights

Thesis deals with the theoretical and methodological aspects of accounting and control of intellectual property rights. In this paper, the methodical approach to the integration of intellectual property rights with regard to the completeness of existing property rights. The classification of intellectual property rights and crossing the line defined categories of "intellectual property rights" and "intangible assets" for building information model quality control and accounting. This paper analyzes the existing definitions clarified and delineated the concept of "intellectual property", "object of intellectual property", "intellectual property rights", "control efficiency of intellectual property rights". Investigated methodical principles of internal control, internal audit and procedures inventory of intellectual property that contributes to the improvement of accounting terminology and theoretical principles of accounting and control operations on objects of intellectual property rights.