What is Copyright?

The rights of authors and other right holders to works of science, literature and art (books, music, films, program code and others). In accounting, what matters is the right to use a work (to publish, reproduce, distribute it) that a company has bought from the author or another right holder: if it meets the recognition conditions in NAS No. 7, paragraph 6, it is accounted for as an intangible asset in account 0470.