METHODICAL SUPPORT AND PRACTICE OF ASSESSMENT OF LOSSES AS A RESULT OF VIOLATION OF INTELLECTUAL PROPERTY RIGHTS

Abstract

The article substantiates the specifics of assessing the amount of material losses as a result of improper use of intellectual property as a specific object of assessment. The reasons for the violation of exclusive rights are presented. The normative, legal and methodological support of valuation of intellectual property objects, determination of lost profits and material losses from infringement of intellectual property rights are considered. A comparative analysis of the legal framework in the areas of professional valuation of property and property rights and forensic activities to determine the material losses from the violation of exclusive rights to intellectual property is provided. It is proved that the existing methodical normative and legal documents are not adapted for the specifics of conducting forensic examinations on economic research in the field of intellectual property. The main valuation approaches in accordance with the Ukrainian legislation on property valuation and property rights are studied. The income approach is defined as the estimation of future economic benefits or the calculation of net annual income from the use of an intellectual property object. The cost approach allows experts to estimate the cost of creating and using intellectual property. The comparative approach involves estimating the value of intellectual property based on the valuation of similar transactions with similar intellectual property objects. It is proved that not all approaches can be used to calculate material losses due to violation of exclusive rights. A practical illustration of the application of methods of income approach in accordance with the National Standard №4 «Valuation of intellectual property rights», such as: the method of profit advantage and distribution of profits, the method of additional income, the royalty method. The calculation of the amount of material losses caused to the right holder as a result of violation of exclusive rights is shown. It is determined that at the state level it is advisable to develop guidelines for determining material losses as a result of misuse of intellectual property for the specifics of forensic science based on the methods of income valuation approach.