Podstawy teoretyczne rachunkowości w zakresie własności intelektualnej: w drodze do ustanowienia standardu
Theoretical foundations of accounting for intellectual investment property: Towards standard setting

Summary/Abstract: Purpose: The article aims to substantiate the need to identify intellectual investment property (IIP) as a separate accounting category within the international financial reporting standards system and develop methodological approaches for its recognition, valuation, and reflection in financial reporting. Methodology/approach: The study is based on a normative approach to propose a new accounting framework for IIP. Within this framework, theoretical analysis, comparison, analogy, modeling, and case study analysis were used. Findings: The study lays the theoretical foundations for accounting for IIP and proposes a draft accounting standard. Research limitations/implications: First, there are currently no practical examples of accounting treatment for IIP. Second, the proposed fair valuation model of IIP involves a degree of subjectivity. Third, empirical testing is required to assess the practical applicability of the suggested accounting standard. Originality/value: This study significantly contributes to accounting by introducing and substantiating the concept of IIP as a distinct category of intangible assets. By bridging the gap between IAS/IFRS rigidity and the dynamic nature of intangible assets, this study pioneers a structured approach to accounting for IIP.

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