Submission of an Unpatented Invention in the Joint Stock Company

Saadi, Farhad Seaid; Saleh, Ammar Anwer

doi:10.37651/aujlps.2025.159672.1503

	Submission of an Unpatented Invention in the Joint Stock Company "Comparative Analytical Study"
Journal of Anbar University for Law and Political Sciences
Article 23, Volume 16, Issue: 1, March 2026, Pages 581-614 PDF (937.68 K)
Document Type: Research Paper
DOI: 10.37651/aujlps.2025.159672.1503
Authors
Farhad Seaid Saadi^* ¹; Ammar Anwer Saleh²
¹College of Law- University of Duhok Duhok- Kurdistan Region-Iraq
²College of Law - Duhok of University
Abstract
Abstract The unpatented invention is considered to be one of the less addressed topics in legal studies. It is an invented new idea that is applicable in all fields of technology, meeting all or most of the conditions for a patent, and it can take various forms. Many intellectual property laws have addressed it exceptionally. Through the research, we examined the possibility of submitting it in the joint stock company and whether it is presented as an in-kind share or a labor share in the company. At the end of the research, we reached a set of recommendations, the most important of which is the recommendation for the Iraqi legislator to adopt the international standards for financial and accounting reporting issued by the International Financial Reporting Standards Foundation (IFRS), to enable the accurate evaluation of intangible assets and to keep pace with the developments occurring in the world. These standardized norms among countries provide solutions that help attract foreign investments, whether related to intellectual property rights or foreign investment companies.
Keywords
unregistered invention; Know-How; Submission of Shares; joint stock company

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Submission of an Unpatented Invention in the Joint Stock Company "Comparative Analytical Study"