The educational discipline "Accounting for the use of intellectual property in business" is one of the components of the comprehensive training of specialists in the field of knowledge 07 "Management and administration" in the specialty 071 "Accounting and taxation". It is dedicated to researching the principles, approaches and methods of accounting and taxation of economic transactions with intellectual property objects in Ukraine, taking into account international practice.
Interdisciplinary connections: "Accounting for the use of intellectual property in business" as an educational discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Finance", "Statistics", "Accounting (general theory)", " Accounting in foreign countries", "Management", "Marketing", "Law", "Accounting and financial reporting according to international standards", "Stock market", "International economy", "Macroeconomics" and others.
The purpose of studying the academic discipline is to form general and special competencies in accounting and taxation of business operations with intellectual property objects for a deeper understanding of: their economic nature, structure, mechanisms and principles of protection, assessment methods and factors affecting the practice of using of intellectual property in business.
The task of the academic discipline is to form a holistic system of knowledge in students regarding accounting and taxation of intellectual property objects, combining conceptual and theoretical approaches and taking into account international practice. As a result of the study of the discipline, applicants must learn about the evolution of the formation and development of the intellectual property system, the essence, principles and functions of intellectual property objects as elements of the accounting system.
The subject of study of the academic discipline is the regulatory and legal support of accounting and taxation of operations with intellectual property objects, the main approaches to choosing appropriate methods of accounting assessment of intellectual property objects.