Accounting features of intellectual property rights in museums

Keywords: objects of intellectual property rights, museum objects, accounting, financial and accounting policy, museum, license agreement Attitude to cultural values, their transmission to future generations, effective use in public life promotes self-identification of the nation, has a socially significant function of maintaining stability and sustainable social and economic development, is anindicator of the level of development, spiritual maturity of its citizens. The modern development of Ukrainian society is aimed at educating people with a humanistic worldview, characterized by openness to social and cultural change, dialogue. Public interest in the formation of creative personality, reassessment of values contribute to increasing attention to the cultural heritage of the past, which is stored in museum exhibitions, collections.Accounting of the museum fund (museum collection) determines the affiliation of each item to one or another part of the museum funds: the main fund of museum items or the fund of research aids, as well as museum collection items received as objects of intellectual property rights.Legislatively correct assignment of museum objects to the appropriate group of objects of copyright and related rights will allow in the future to correctly calculate and pay royalties and other remuneration for the use of such objects in the economic activities of museums.Objects of intellectual property rights for their registration must be completed and certified by relevant documents (patent, certificate, licence, etc.) in the manner prescribed by current legislation of Ukraine.The reflection of the introduction into economic circulation, use, accounting and disposal of certain acquired (created) objects of intellectual property rights as part of intangible assets, is in compliance with current legislation of Ukraine.It should be noted that objects of copyright and related rights that contribute to the cultural development of the state can be of significant economic importance both for the authors who created them and for the museum or the state.