| According
to PBU 14/2000, non-material assets are actives
either having no material form, or which material
form has no essential value for their use in economic
activities, capable to give profit and received
with intention to be used for a long period of
time (over one year).
appraisal
of a trade mark, brand, labelling>>
appraisal
of goodwill>>
non-material assets
are divided into four classes on the economic
basis:
1. Intellectual property
The intellectual property,
according to article 138 of the Civil Code of
the Russian Federation, is the exclusive right
of a natural or a legal person to results of intellectual
activity and the means of individualization of
a legal person equal to them, i.e. individualization
of production, rendered works or services (the
company name, trade mark, service mark, etc.).
Kinds of intellectual property
are submitted below.
Copyrights:
-
The right on record and
the right on mobile images;
-
The right on public display
or public performance;
-
The right on a wide broadcast;
-
The right on translation
and editing of a product.
-
The right on reproduction,
distribution and import;
Adjacent with author's
rights:
-
Rights of soundtracks
manufacturers;
-
Rights of the organizations
of a radio and cable broadcast;
-
Rights on the computer
programs and databases.
-
Rights of executors
Patent right:
-
The right on the invention;
-
Certificates on useful
model;
-
The right on an industrial
sample.
Trade secret and the right
on suppression of an unfair competition:
-
The right on a trade secret;
-
The right on suppression
of an unfair competition
-
Means of individualization:
-
Trade marks;
-
Company names;
-
Names of places of the goods origin.
Nonconventional objects of IR:
2. Property rights
Property rights
are the rights of ground, sites, natural resources,
and water objects use. Such rights prove to be
true by contracts of rent, licenses, etc.
3. Postponed, or deferred charges
Costs, as organizational charges are meant (fees to lawyers for drawing up of constituent documents, services for registration of firm, etc.).
As a rule, all these charges are carried out at the moment of creation of an enterprise.
4. Goodwill
Goodwill of
an enterprise is its business reputation in cost
expression. Depending on the purposes and tasks
of an appraisal, the most suitable appraisal methods
are applied.
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