Analysis of ways to solve the dilemma of accounting for innovation capital of the enterprise
The necessity of classifying approaches to improving the accounting of innovative capital has been grounded. The existing differences regarding the formation of methodological bases for accounting for innovative capital in various systems of accounting standards have been disclosed. The ways of deve...
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2023-09-01
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| Series: | Економіка, управління та адміністрування |
| Subjects: | |
| Online Access: | http://ema.ztu.edu.ua/article/view/288009 |
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| Summary: | The necessity of classifying approaches to improving the accounting of innovative capital has been grounded. The existing differences regarding the formation of methodological bases for accounting for innovative capital in various systems of accounting standards have been disclosed. The ways of development of systems of accounting standards in the part of accounting of innovative capital of the enterprise based on the level of their conservatism or progressivism have been summarized. Scientists’ proposals for improving the accounting of research and development costs in order to ensure their progress have been highlighted and analyzed. Variants for the development of research and development expense accounting have been formed in order to ensure their progressivism (development of a separate reporting system for enterprise research and development; development of the current method of accounting for research and development expenses). The expediency of expanding financial statements and notes to financial statements with information about research and development of enterprises based on the growing information needs of users in the conditions of the development of the knowledge economy has been grounded. The expediency of forming non-financial and narrative information about research and development, risks of innovative activity by enterprises in integrated and non-financial reports has been substantiated. |
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| ISSN: | 2664-245X 2664-2468 |