نویسندگان
1 دانشگاه امام صادق علیه السلام، دانشجوی دکتری مدیریت مالی
2 سازمان بورس و اوراق بهادار، کارشناس، کارشناسی ارشد فقه و مبانی حقوق
3 سازمان بورس، کارشناس، کارشناسی ارشد مدیریت مالی
4 پژوهشگاه فرهنگ و اندیشه اسلامی، دانشیار
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
The amount of intangible assets has increased in all companies during the past decades. Trade marks, concession or copyright, inventions, contractual obligations, goodwill and other intellectual assets are considered as intangible assets that today are reflected in financial statements of corporations and have a very high financial value; thus because of higher importance of intellectual assets in creation of economic value added for transaction of these assets, such markets are formed as intellectual asset markets. In general, market mechanism because of creating competition and partly by eliminating monopoly, help create transparency, elimination of collusion and fair price and provide supports for mental findings of researchers and inventors.
In Iran, there exists an intellectual property informal market; but organized market for sale and purchase of these assets is not formed. One of prerequisites in formation of this market is studying jurisprudence aspect of intellectual assets and contractual format of transaction for these assets. In this article, first, intellectual assets and their types are analyzed then we point to the transaction methods of these assets. On this base, the questions of this research are: what are the Juridical nature of intellectual assets? How is the contractual nature of these assets? The results of this research show that we can trade these assets on different methods such as Baiˈ,Swap, Solh, Ijarah and Musharakah.
کلیدواژه‌ها [English]
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