Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed...Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed for thousands of years and are connected with the production of milk and milk products, rose oil, herbal raw materials, and etc.. Contemporary biotechnological achievements are marketed in the form of nutritional, medicinal, and chemical products or as environmental protection. Traditional knowledge and achievements of modern science put the legal protection of biotechnology and its products on the agenda. In the national context, such rights have been statutory regulated and studied by specialists in the field of intellectual property. The problematic issues have not been so adequately treated in the country in terms of accounting theory and practice. The rights on biotechnology and biotechnological products are not within the scope of accounting items and accounting assets respectively. This is the motivation for the author to study the rights on biotechnology products within the context of their recognition as intangible assets. The author tries to present the conceptual framework for their identification and recognition as accounting items, as well as to define some scientific application problems on the topic.展开更多
文摘Biotechnology and the rights on biotechnological products are present-day topics, but at the same time, topics with deep historical roots. Biotechnological achievements are not a novelty to Bulgaria. They have existed for thousands of years and are connected with the production of milk and milk products, rose oil, herbal raw materials, and etc.. Contemporary biotechnological achievements are marketed in the form of nutritional, medicinal, and chemical products or as environmental protection. Traditional knowledge and achievements of modern science put the legal protection of biotechnology and its products on the agenda. In the national context, such rights have been statutory regulated and studied by specialists in the field of intellectual property. The problematic issues have not been so adequately treated in the country in terms of accounting theory and practice. The rights on biotechnology and biotechnological products are not within the scope of accounting items and accounting assets respectively. This is the motivation for the author to study the rights on biotechnology products within the context of their recognition as intangible assets. The author tries to present the conceptual framework for their identification and recognition as accounting items, as well as to define some scientific application problems on the topic.
