Intellectual Property and Its Reflection in Accounting and Reporting

Abstract

The implementation of a strategy to ensure technological sovereignty increases the relevance of studying the accounting and disclosure of intellectual property rights in financial statements at the federal and regional levels. It is important to identify the challenges and prospects for legislative development in this area, which is driven by the need to comply with accounting standards, tax regulations, and international legal requirements. Regulating the registration and valuation of intellectual property is of particular importance. Another challenge is the harmonization of national laws and international agreements aimed at balancing the interests of intellectual property rights holders and users. This article examines the mechanisms for accounting, legal support, and taxation of intellectual property in the Russian Federation. Proposals are formulated for improving the legislative framework and the practical application of rules and requirements in the current context.