M. Manukhina. Investigation of the interconnection of the notions of "intellectual property", "intangible assets", "intellectual capital" in modern economic conditions.

Abstract

In connection with the development of the information society, economy, the introduction of new technologies and the production of science-intensive products, intellectual property and intangible assets become one of the most important components of the assets of the enterprise. The notion of "intellectual capital", "intellectual property", "intangible assets" are rather close in their meaning and understanding, so a detailed consideration of these categories is very necessary. All three concepts differ not only in the areas of application, but also in the composition of individuals who use these concepts. In other words, they are part of a professional slang of various professional groups. The notion of "intellectual capital" is used mainly by managers, the concept of "intellectual property" - lawyers, and the concept of "intangible assets" - professional appraisers and accountants. Of course, managers, accountants and professional appraisers also use the notion of "intellectual property," but they tend to severely constrict it. Managers and appraisers understand intangible assets significantly wider than bookkeepers.The purpose of the article is a comprehensive study of the economic nature and interconnection of the categories "intellectual property", "intangible assets". "Intellectual capital". In the article various definitions of the categories of "intangible assets", "intellectual property" and "intellectual capital" from the standpoint of different author's concepts are investigated and the necessity of their analysis is grounded in view of the lack of a common opinion on this issue. The issue of determining the essence of intellectual property, intangible assets and intellectual capital and the subsequent management of these objects is very relevant, since the problem is that most of these objects are not recognized, and therefore not reflected in the accounting of the enterprise. Intellectual resources play an increasingly important role in shaping competitiveness and assessing the level of potential of industrial enterprises.