Сибирский федеральный университет

Тип публикации: научное издание

Год издания: 2021

Идентификатор DOI: 10.1007/978-3-030-69421-0_97

Ключевые слова: accounting and taxation, artificial intelligence, intellectual results, material media, software

Аннотация: Purpose: The purpose of this research is to systematize approaches to accounting and taxation of software underlying artificial intelligence as a result of intellectual activity protected in copyright mode, and to consider modern approaches to the commercialization of intellectual rights in accordance with the current legislation and regulatory documentation. Methodology: The theoretical and methodological basis of the work was the normative documents and materials of research in the field of civil law, accounting and taxation of the results of intellectual activity. Results: The work analyzed the current legislative and regulatory documents in the field of protection, accounting and tax accounting for the results of intellectual activity. The analysis of these documents highlighted several options for recording the results of R&D, including as intangible assets. The issues of accounting and tax accounting of income and expenses related to the involvement of software and hardware for applied artificial intelligence systems were identified and systematized. The issues of the ratio of intellectual right and ownership of the material medium in which the software product is embodied are disclosed. Findings: Currently, software and hardware for artificial intelligence applications is and will be considered in the near future exclusively as objects of civil law, accounting and taxation. Relevant and systematic knowledge of the relevant accounting procedures is needed to obtain economic benefits from the use and correct reflection in the accounting of these objects. © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Журнал: Lecture Notes in Networks and Systems

Выпуск журнала: Vol. 200

Номера страниц: 883-889

ISSN журнала: 23673370

Издатель: Springer Science and Business Media Deutschland GmbH

• Yarichina G.F. (Siberian Federal University, Krasnoyarsk, Russian Federation)
• Butakova N.M. (Siberian Federal University, Krasnoyarsk, Russian Federation)
• Govorina O.V. (Siberian Federal University, Krasnoyarsk, Russian Federation)
• Goryacheva O.E. (Siberian Federal University, Krasnoyarsk, Russian Federation)

• Scopus
• Ядро РИНЦ (eLIBRARY.RU)