Separate issues of legal regulation of instangibie assets in the field of business

Tsahik OHANISIAN

OHANISIAN T. (2022), Separate issues of legal regulation of instangibie assets in the field of business, Scientific Bulletin of Dnipropetrovsk State University of Internal Affairs, №4, 182-188

DOI: 10.31733/2078-3566-2022-4-182-188

 

ABSTRACT. The article examines a range of issues related to the legal regulation of economic legal relations regarding intangible assets in the economic sphere. Also, from an economic and legal point of view, intangible assets as a component of the property of business entities are highlighted, their legal nature is investigated, the definition of the concept and content by various legal scholars is investigated, and an own definition is also presented. In addition, a retrospective study of the legal framework that regulates this type of legal relationship was conducted. The issues of legal regulation of intangible asset accounting operations were also considered and the results of the research were summarized.

During the work on the article, it was found that intangible assets have a complex, multi-level structure due to their intangible property nature.

The considered interpretations give grounds for asserting that in modern science there is a lack of unity of approaches not only to the definition of the category «intangible asset», but also to the definition of its structure and types of objects that can be accounted for as intangible assets. The urgent problem is precisely the adaptation of the accumulated knowledge to the requirements of modern management and the definition and systematization of those objects that belong to the intangible assets of business entities.

In terms of the legal regime of intangible assets, the provisions of the economic part are of interest, which, although it does not have direct provisions regarding intangible assets, contains a clear regulation of relations in the field of intellectual property.

Keywords: intangible assets, enterprise property, objects of assessment in intangible form, property rights, objects of intellectual property rights.

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