Improving accounting and analytical support of innovation audit organizations

V. S. Pestereva ()

Russian Journal of Industrial Economics, 2016, issue 1

Abstract: Consider ways of improving accounting and analytical support of innovation in audit firms. Disclosed are differences in tax and accounting costs of innovation. It is proved that at the present time, there are differences between the accounting methods of innovative activity in Russia and abroad. In particular, the IFRS are considering the concept of innovation is broader than FDR, in addition to admit the existence of the legal form of fixed objects of intellectual property rights and its other forms. This creates problems for the Russian reporting indicators for reporting to international standards. It is proposed to remove the limitation on the definition of the initial value of the objects of intellectual property rights, created directly in the auditing organization, where it is impossible to determine costs, since there is no information about the beginning of the development (creation) of these objects and assigned to their respective creation of direct and indirect costs. It is proved that the necessary is to develop a sciencebased system of accounting and analysis of costs, revenues and results of innovation. Information systems of accounting and economic analysis should create appropriate conditions for the expansion, accelerate and improve the efficiency of the processes of creation and implementation of different types of innovation.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2016:id:507

DOI: 10.17073/2072-1633-2016-1-47-51

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