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Abstract <p>The main purpose of this article is to study the problems of accounting and evaluation of innovations in the form of R&amp;D developed by an economic entity. The main task is to separate the concepts of <i>research</i> and <i>development</i> to generate information about the organization’s expenses. The object of research in this article is legal regulation and the accumulated experience of accounting and cost estimation in the development of innovations, and possible solutions to the identified problems are proposed. During the study, scientific methods were applied to solve the set tasks and achieve the set goal: a systematic approach, data analysis, comparison methods, and generalization. The scientific novelty of the article is that upon analyzing the practical application of existing legal norms, recommendations are given on the distribution of R&amp;D costs within the framework of two approaches—criterion and maturity assessment.</p>

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Problems of Accounting and Evaluation of Innovations in the Form of Developed R&D

  • 期刊论文

  • 发表日期：

    2025年6月1日

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  • I. V. Kharcheva

摘要

Abstract

The main purpose of this article is to study the problems of accounting and evaluation of innovations in the form of R&D developed by an economic entity. The main task is to separate the concepts of research and development to generate information about the organization’s expenses. The object of research in this article is legal regulation and the accumulated experience of accounting and cost estimation in the development of innovations, and possible solutions to the identified problems are proposed. During the study, scientific methods were applied to solve the set tasks and achieve the set goal: a systematic approach, data analysis, comparison methods, and generalization. The scientific novelty of the article is that upon analyzing the practical application of existing legal norms, recommendations are given on the distribution of R&D costs within the framework of two approaches—criterion and maturity assessment.