Skobliakova and E. Artiushyna [9]. The influence of knowledge on the formation of a
"cognitive" rent was studied by V. Makarov and G. Kleiner [10]. The publication of N.
Litvinenko [11] is devoted to the study of the essence, functions and role of IR in
shaping the market situation. Some disclosure of the peculiarities of the functioning of
the labor market as a factor in the formation of IR is described in article by I. Davydova
[12]. The analysis of the general theoretical issues of IR is devoted to the work of A.
Mitin [13]. The research of the essence of innovation rent as one of the types of IR, its
differences from the IR and the causes of its occurrence is described in the articles by
O. Karpenko and L. Levchenko [14]. The work of O. Levkovets [15] is devoted to the
disclosure of mechanisms for the formation, distribution, and using of intellectual
quasi-rents in globalized world. The publication of R. Sahaidak-Nikitiuk and M.
Konovalenko [16] is devoted to the definition of the role and importance of IR in the
development of the knowledge economy theory.
It should be also noted that in recent years, individual scientists (V. Zhuk [17], I.
Zamula [18], T. Ostapchuk [19] and others) have increasingly raised accounting issues
as an information source for managing a certain type of rent, however, the issue of IR
accounting remains at the initial stage of the decision.
Summarizing the review of recent publications it should be noted that they, in the
vast majority, are aimed at studying the essence of IR, its potential impact on the
development of science-intensive industries. The vast majority of authors of analyzed
publications believe that IR is associated with IC, arises under the conditions: the
implementation of the innovative activity of the "intellectual" employee; establishment
of private ownership of intellectual products; commercialization of the intellectual
product and arising only in innovative organizations. At the same time, the intellectual
component of economic activity in a competitive environment does not reach any
significance, because only due to intelligence and innovations, as a consequence of the
intelligence using, there is an objective possibility of extending the life cycle of a
business unit. Finding answers to the questions of identification of IR, its registration
will contribute to the formation of the necessary information support for effective
management of economic activities.
The purpose of the article is to formulate proposals for accounting of IRs based
on the establishment of the essence and elemental composition of IC, as well as the
conditions for the formation of IR.
Research result. Identification of the IR is directly related to the IC, since the
latter can be understood as the value of the intellectual property belonging to the entity
and recorded on its balance sheet. So, in order to understand the issues of IR
accounting, the economic essence of IC should be considered, since only additional
income can be obtained only in the use of its components in economic activity - IR.
At the moment, the fact that any capital, on the one hand, is a productive resource,
on the other hand, is an exponential value in the process of industrial use, and
accordingly, the IC is also capable of creating value adding.
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