Open AccessMethodology for Evaluating the Results of Intellectual Activity as an Intangible Asset for Accounting and Tax Accounting Purposes
Author(s) -
О. В. Лосева,
Н. М. Абдикеев
Publication year - 2022
Publication title -
učët. analiz. audit/učët, analiz, audit
Language(s) - English
Resource type - Journals
eISSN - 2619-130X
pISSN - 2408-9303
DOI - 10.26794/2408-9303-2021-8-5-55-67
Subject(s) - intangible asset , commercialization , balance sheet , asset (computer security) , accounting , order (exchange) , business , cost accounting , value (mathematics) , balance (ability) , fair value , finance , marketing , computer science , medicine , computer security , physical medicine and rehabilitation , machine learning
The paper considers the issues of evaluating the results of intellectual activity (RIA), being elaborated in the course of innovative projects as an intangible asset (IA). In particular, the authors proposed a methodology developed in accordance with the provisions contained in state and departmental documents which can be used for accounting and tax accounting purposes: when placing identified and created the RIA on the balance sheet of a company in order to speed up these processes as well as increase the efficiency of procedures for commercialization of the RIAs owned by a company. Also, this research defines the types of rights to the protected RIA, the concept of their initial and market value, and commercial potential. The methodology can become a tool for stimulating performers to create market-promising results of research and development work.