Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

It is registered

in the Ministry of Justice of Ukraine

December 14, 2004.

No. 1580/10179

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 22, 2004 No. 732

About approval of standard forms of primary accounting of objects of intellectual property right as a part of intangible assets

In execution of Item 25 of the Section II of the Additional actions for detenization of national economy for 2004-2005 approved by the order of the Cabinet of Ministers of Ukraine of 05.07.2004 of N 414-p concerning the use of measures for permission of questions of financial accounting of objects of intellectual property right as intangible assets of PRIKAZYVAYU:

1. Approve approved by Methodological council on financial accounting under the Ministry of Finance of Ukraine which are applied:

1.1. Standard forms of primary accounting of objects of intellectual property right as a part of intangible assets:

NA-1 "The act of input in economic circulation of object of intellectual property right as a part of intangible assets";

NA-2 "The inventory accounting card of object of intellectual property right as a part of intangible assets";

NA-3 "Disposal act (liquidations) of object of intellectual property right as a part of intangible assets";

NA-4 "The inventory description of objects of intellectual property right as a part of intangible assets".

1.2. Procedure for application of standard forms of primary accounting of objects of intellectual property right as a part of intangible assets.

2. To provide to management of methodology of financial accounting (Parkhomenko V. M.) provision of this order on state registration in the Ministry of Justice of Ukraine.

3. To management of interaction with the public and mass media of Department of ensuring activities of the Minister (Solodchuk L. M.) after state registration of this order to provide publication it in mass media.

4. To impose control over the implementation of this order on the deputy minister of Roan V.D.

 

First vice-Prime Minister of Ukraine,

Minister of Finance of Ukraine N. Ya. Azarov

Approved by the Order of the Ministry of Finance of Ukraine of November 22, 2004, No. 732

Procedure for application of standard forms of primary accounting of objects of intellectual property right as a part of intangible assets

1. The act of input in economic circulation of object of intellectual property right as a part of intangible assets (the standard N HA-1) form

1.1. The act of input in economic circulation of object of intellectual property right as a part of intangible assets (further - object of intellectual property right) is applied by the companies, organizations and the organizations (further - the companies) irrespective of patterns of ownership to registration of transactions on input in economic circulation and to use of the separate acquired (created) objects of intellectual property right.

1.2. In case of registration of input in economic circulation of objects of intellectual property right the statement is drawn up in one copy on each separate object by the selection committee appointed by the order (order) of the owner or authorized body (official) which performs plant management.

1.3. The act is filled in in one copy based on technical, scientific and technical and other documentation (the license agreement, the author's agreement, the patent and so forth), signed by the chairman and members of the commission, person responsible for acceptance for use of object of intellectual property right.

1.4. In case of execution of the act of input in economic circulation of object of intellectual property right in the graph:

"The name and document number which confirms property rights on object of intellectual property right" is specified number of the patent (the declaration patent) for the invention, the declaration patent for useful model, the patent for industrial design, certificate number for sign for goods and services, number of the copyright certificate and so forth;

"Date of emergence of the right" - signature date of the agreement, priority date, date of creation of the work and so forth is specified;

"The owner of object of intellectual property right" is specified the owner of property rights object of intellectual property right, the certificate, copyright and so forth who can use object of intellectual property right at own discretion, has the right to grant permission (to grant the license) for use and to transfer the ownership to object of intellectual property right to other person based on the agreement.

1.5. In line:

"Legal conditions of input of object of intellectual property right in economic circulation" - the name of documentation according to which object of intellectual property right is introduced into economic circulation is specified (the name and document number which confirms input of such object in economic circulation (the contract for use of property rights of intellectual property, the license agreement and so forth);

"the document confirming the project cost of intellectual property right" - is specified the complete name of the appraisal report, number and date of creation of the act.

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