Economic valuation of intangible assets contributions in Anonymous Societies in Cuba

Abstract

The intellectual property protects the rights that correspond to the authors to the original or novel creations fruit of their intellect. It comprises two main branches: Copyright and Industrial Property. The present investigation focuses on the valuations that show intangible assets, object of protection for property Industrial property that contribute contributions in social capital of the Public Limited Companies in which foreign capital intervenes. In the Mercantile Societies, in order to comply with their patrimony, information can be obtained about the benefits of the economic goods. The intangibles classify as non-monetary contributions and on the mechanism of valuation, the results, the complexes, the general objectives of this research, the radio, and the results of the intangible assets in the Corporations in Cuba for the national investors. In order to comply with this objective, a systematization of the legislation in force in the country that regulates this matter was carried out, and from this we come to the conclusion that in the Cuban legal system there is no legislation that regulates the way of making the economic valuations of the contributions that consist of intangible assets of Industrial Property in the Corporations in Cuba in the case of the national investor.