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.
Saadi et al. (Sun,) studied this question.