The thesis is a complex research of theoretical, methodological and practical aspects of accounting and analysis of the commercialization of intellectual property. The research of the content and the economic basis for determining the commercialization of intellectual property objects has revealed a lack of a unified approach to it. From the author’s point of view, the commercialization of intellectual property objects should be considered as a holistic economic process from the initiation of an innovation project to its direct implementation. In view of this, the proposed commercialization of intellectual property objects is understood as an ordered sequence of interrelated actions and operations for the creation (development), use and transfer of proprietary rights to intellectual property objects in order to obtain economic benefits and form a social effect. Considering the domestic and international practice of commercialization of intellectual property objects, three strategies for the commercialization of intellectual property objects have been developed and proposed: increase the level of capitalization of an enterprise by attracting intangible assets into economic turnover; the use of intellectual property objects in own production, as well as the transfer of property rights (licensing). Analyzed the scientific literature and legislative framework, the author developed and proposed a meaningful sequence of stages of the process of commercialization of intellectual property. The proposed stages of commercialization of intellectual property form the scientific basis for the development of a comprehensive system of accounting and analytical support for the process of commercialization of intellectual property objects. For companies engaged in the commercialization of intellectual property, in the formation of accounting policies, it is necessary to provide a procedure for the reflection and inclusion of costs incurred in the process of commercialization of intellectual property objects, which will enable the formation of reliable information on the cost of innovative products. At the same time, the main factors in the formation of accounting policies are: the chosen strategy of commercialization in the enterprise, the type of enterprise in relation to the commercialization of intellectual property objects, the type of commercial object of intellectual property. The durability of the commercialization process necessitates the accumulation of data on costs incurred by the company in the process of commercialization of intellectual property objects, as well as revenue from licensing, in the context of various reporting periods. This is due to the fact that some of the costs directly related to the process of commercialization of intellectual property are attributable to the cost of the reporting period in which they were incurred (for example, research costs, legal services, marketing services, recruiting services, etc.). Since such expenses have already been recognized by the company in a certain reporting period, there is a need for accumulation of information about all expenses incurred by the company in the process of commercialization of intellectual property objects, which will avoid distortion of the cost of production. Considering that intellectual property objects in intangible assets that are not maturing for useful life are not subject to depreciation and are not eligible for revaluation. Instead, domestic law permits testing of such objects for the purpose of changing potential utility, but the ones in Regulation (standard) of accounting 28 « Impairment of Assets» do not adequately disclose all possible criteria for such testing. That is why the dissertation proposed to use the coefficient of change of potential utility. It is determined that in order to evaluate the effectiveness of the process of commercialization of intellectual property objects, it is expedient to divide the indicators of its efficiency into two groups: general and special. Under the general indicators of intellectual property objects commercialization, the author understands the indicators that characterize the effectiveness of the commercialization of intellectual property objects irrespective of the chosen strategy, method or form of intellectual property objects commercialization. The proposed indicators allow us to calculate the coefficient of commercialization of objects of intellectual property, which defines the proportion of intellectual property objects in the total amount of income received by the enterprise, and will provide reliable information to the management of the enterprise to make managerial decisions regarding the strategy of commercialization of intellectual property objects.
