Naberukhin V. Accounting and analytical support of the processes of intellectual property objects commercialization in the agricultural sector.

The thesis is devoted to the theoretical and methodological substantiation and development of proposals for improving the accounting and analytical support for the processes of intellectual property objects commercialization in the agricultural sector. In the work the economic and philosophical nature of the phenomenon of commercialization of intellectual property was revealed and the institutional basis for the commercialization of intellectual property objects in the agricultural sector was summarized. The theoretical basis for the development of intellectual property as an object of accounting was made deeper. The state of accounting and analytical support has been evaluated and the methodical foundations of management accounting for the commercial use of intellectual property objects in the agricultural sector were improved. The organizational and methodical approaches to the revaluation of the balance value of intellectual property objects in the process of their commercialization were refined.