V.N. Kirillov - Dr.Sc. (Econ.), Associate Professor, State University of Management (Moscow). E-mail: kirillov44@yandex.ru

Innovations in the sphere of legal regulation of intellectual property (IP) led to changes in the legal protection of exclusive rights to intangible assets. To protect the exclusive rights to the intangible asset organization is, first of all, to have proof of the existence of such an object. For each intangible asset should be the document from which it is possible to determine its value. As a confirmation that the organization has the exclusive right to the intangible asset can be demonstrated a protective document issued by the relevant authority, the contract on alienation of the exclusive rights, documents of transfer of the exclusive rights without contract, etc. In some cases, a protective document is not required. Some objects of intangible assets can be registered in Rospatent on their own. Because the legislation provides an open list of objects of intangible assets some objects can be accounted for as intangible assets even in the case those objects are not directly mentioned in the legislation. The documents confirming the right to different objects of intangible assets (obtained after 01.01.2008) vary considerably in cases where such a right is subject to obligatory state registration, or registered on a voluntary basis in Rospatent, or not the subject of the first and second. The organization takes into account the intangible asset on the initial, i.e. the actual value. The growing scale of IP available for commercialization, dynamics of knowledge-based market, speed and size of its changes, has led to the need to regulate the issue of changing the initial value of intangible assets. Currently outlines the procedure for the amortization of intangible assets, more convenient for taxpayers is the determination of the useful life-time of intangible assets. Similar rules determine the choice of method for determining the amortization of intangible assets. The legislation also determines cases of disposal of the intangible asset. Thus, innovations in legislation expand regulatory of exclusive rights to objects of intangible assets as a necessary tool for making management decisions.

 

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