Инновационная экономика и интеллектуальные активы

Вестник Уральского государственного технического университета-Уральского политехнического института. Серия: Экономика и управление. 2009. № 2. С. 89–99.

Kuzubov S. A.

World economic crisis makes us critically revalue successes of the Russian economy of the last decade which were reached only thanks to favourable state of affairs at the world markets. The author substantiates the need to shift to a new economic model with dominating intellectual component which main resources should be formed not by material but by intellectual assets. Inefficiency of recently introduced regulatory mechanisms in the sphere of intellectual property is argued with the help of statistic analysis. Some conceptual modifications in the sphere of registration of intellectual assets are suggested

Keywords: нематериальные активы, бухгалтерская (финансовая) отчетность, accounting and financial reporting standards, intangible asset of the company, intellectual assets, экономический кризис в России, интеллектуальные активы, economic crisis