Received 18.04.2023, Revised 24.07.2023, Accepted 18.08.2023

CAPITALIZATION OF INTANGIBLE ASSETS IN THE FORM OF INDUSTRIAL PROPERTY OBJECTS

M.A. Razhapbaeva, I.А. Sadybakasov

Enterprises of Kyrgyzstan seek to find new sources of profit through capitalization, use and increase of intangible assets. That is, capitalization involves the involvement of intellectual property in the process of economic turnover in the form of intangible assets. As a “property right” to inventions and industrial designs, Kyrgyzpatent issues a “provisional patent” or a “patent”. Such a patent form of an industrial design provides the exclusive right to manufacture and sell, as well as protection from unfair competition. The capitalization of intangible assets increases the growth of capital as new sources of profit, contributes to the expansion of business, disclosure of its competitive advantages, protection from unfair competition, protection from counterfeiting. The degree of commercialization and capitalization of intangible assets is based on the size of the market, stability and the possibility of producing innovative technologies for goods and services. This requires the implementation of projects and programs, etc

intangible assets, capitalization, intellectual property, patent law, inventions, utility models, industrial designs, international industrial classification (IPC), goodwill
418-423
Razhapbaeva, M.A., & Sadybakasov, I.А. (2023). CAPITALIZATION OF INTANGIBLE ASSETS IN THE FORM OF INDUSTRIAL PROPERTY OBJECTS. Bulletin of the Bishkek State University, 21(2), 418-423. https://doi.org/10.35254/bsu/2023.65.63

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