Specifics of accounting for transactions of acquisition and creation of trademarks

Abstract

Subject. This article discusses the issues of accounting for transactions for the acquisition and creation of trademarks. Objectives. The article aims to consider and streamline the provisions that reveal the specifics of documenting and methods of reflecting transactions for the acquisition and creation of trademarks on accounts. Methods. For the study, we used information retrieval, analysis, synthesis, and modeling of situations. Results. The article proposes three options for reflecting the recognition, acquisition and creation of trademarks in accounting, developed by the authors. Conclusions and Relevance. The quality of information generated in accounting depends on the professionalism of performers performing accounting functions, and the competent reflection of events and transactions with trademarks. The proposed methods can serve as a basis for the formation of an objective judgment about specific transactions and the procedure for their reflection in accounting. The considered methods are relevant and significant both in practical activities and for use in the educational process aimed at the formation and deepening of students' knowledge.