Goodwill in Relation to Objects of Design Creativity: Legal and Financial Aspects
( Pp. 140-144)
More about authors
Sviridova Ekaterina A.
Cand. Sci. (Law), Associate Professor; associate professor, Department of Legal Regulation of Economic Activity; Faculty of Law
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Samira A. Dzhendubaeva Cand. Sci. (Law), Lecturer at the Department of Marketing and Sports Business, Faculty «Higher School of Management»
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Samira A. Dzhendubaeva Cand. Sci. (Law), Lecturer at the Department of Marketing and Sports Business, Faculty «Higher School of Management»
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article reveals the main provisions affecting the concept of «goodwill» in modern international law, along with the issues of business reputation of a legal entity and its implementation in the objects of design creativity in the context of innovative development of modern companies. The basic principles of the formation of goodwill, its role in modern business, development trends are studied, taking into account the close relationship between goodwill and intellectual property law, namely, in the format of the identity of a part of goodwill with objects of design creativity. The author considers the possibility of determining a part of the value of goodwill when considering the intangible assets of the company within the brand due to the expressed objects of design creativity in their modern diversity, including virtual objects that do not have a material form.
How to Cite:
Sviridova E.A., Samira A.D., (2021), GOODWILL IN RELATION TO OBJECTS OF DESIGN CREATIVITY: LEGAL AND FINANCIAL ASPECTS. Economic Problems and Legal Practice, 4 => 140-144.
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Valdaytsev S.V. Otsenka biznesa. - M.: TK Velbi, 2008, 368 S.
Voynikanis E.A. Pravo intellektual noy sobstvennosti v tsifrovuyu epokhu: paradigma balansa i gibkosti. - M.: YUrisprudentsiya, 2013. - 552 s.
Transformatsiya avtorskogo prava v internete: zarubezhnye tendentsii, biznes-modeli, rekomendatsii dlya Rossii / Pod red. I. Zasurskogo i V. KHaritonova. M.: NP Assotsiatsiya in-ternet-izdateley ; Kabinetnyy uchyenyy, 2013. - 384 s. ISBN 978-5-7525-2833-0
Generalova N.V., Sokolova N.A. Gudvill v finansovoy otchetnosti po MSFO // Mezhdunarodnyy bukhgalterskiy uchet. 2013. № 16 (262). S. 16-28.
Eliseev V. M. Gudvill: problema otsenki i otrazheniya v otchetnosti/ V.M. Eliseev // Voprosy otsenki. 2004. № 1. S. 31-37.
Zokin A.A. Gudvill: ekonomicheskaya sushchnost i metody ucheta // ZHurnal Auditor . 2002. № 7 sayt . - Rossiya, 2005. - URL: https://gaap.ru/articles/gudvill ekonomicheskaya sushchnost i metody ucheta id 52850 (data obrashcheniya 01.08.2021). - Tekst: elektronnyy.
Ivanov, A.E. Sinergeticheskiy effekt integratsii kompaniy: mekhanizm formirovaniya, otsenka, uchet: monografiya / A.E. Ivanov. Moskva: RIOR: INFRA-M, 2014. - 156 s.
Ionas V.YA. Kriteriy tvorchestva v avtorskom prave i sudebnoy praktike. - M.: YUridicheskaya literatura. - 137 s.
Kvashin A.V. Aktual nye trebovaniya k tvorcheskomu kharakteru proizvedeniy v rossiyskoy doktrine i sudebnoy // Zakony Rossii: opyt, analiz, praktika. 2016. №7, 8. Po materialam SPS Konsul tant-Plyus .
Kovaleva L.I., Ponomareva N.V. Problemy ucheta delovoy reputatsii organizatsii//Ekonomika i predprinimatel stvo. - 2014. - № 6 (47). -S. 484-486.
Ponomareva N.V. Sovremennye teoreticheskie kontseptsii i mezhdunarodnaya praktika ucheta delovoy reputatsii, vozmozhnost ikh adaptatsii v Rossii//Ekonomika i predprinimatel stvo.-2014.-№ 12-3 (53-3). S. 540-544.
Investopedia : FINANCIAL RATIOS Goodwill sayt . - USA., 2021. - URL : https://www.investopedia.com/terms/g/goodwill.asp (data obrashcheniya 01.08.2021). - Tekst: elektronnyy.
Stock Analysis on Net sayt . - USA., 2021. - URL : https://www.stock-analysis-on.net/NYSE/Company/Walt-Disney-Co/Analysis/Goodwill-and-Intangible-Assets (data obrashcheniya 01.08.2021). - Tekst: elektronnyy.
Stock Analysis on Net sayt . - USA., 2021. - URL : https://www.stock-analysis-on.net/NASDAQ/Company/Amazoncom-Inc/Analysis/Goodwill-and-Intangible-Assets Disclosure (data obrashcheniya 01.08.2021). - Tekst: elektronnyy.
Keywords:
goodwill, design, copyright, results of intellectual activity, patents, legal culture, brand, investment, innovation.
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