№ 3/2014

The current state of intangible assets on the balance sheets of Ukrainian companies, which makes it possible to detect low levels of the commercialization of intellectual property, has been analyzed. The article is characterized the basic problems in accounting the records of intellectual property rights in intangible assets, which are associated with low inventive activity; insufficient number of professionals who are fluent in the principles of technology commercialization; problem of the evaluation of intellectual property, especially in privacy mode (know-how, trade secrets); high risk of the commercialization of scientific and technological development; high cost of development and innovation; lack of opportunities for collaboration with other companies and organizations including research; and imperfect legal framework to stimulate innovation. The above mentioned problems adversely affect the development of commercialization in Ukraine and require urgent solutions at the state level. Various proposals to enhance the capitalization of intellectual property rights in intangible assets and improve their use in domestic enterprises, which will accelerate the solution of the above mentioned problems, have been proposed.

Keywords: intellectual property, intangible assets in the accounting records, efficiency