Disclosing of the information on innovative activity of the organization according to the international standards of the financial reporting

PEREKRESTOVA L.V.

TERRA ECONOMICUS, 2012, Vol. 10 (no. 1.2),

p. 107-109

Article contains a complex of offers on harmonization of the Russian account and the reporting on innovative activity of the organization with the international standards of the financial reporting. It is offered to include in standard documents definition of innovative activity for information disclosing in the reporting, to enter the new synthetic account reflecting a reserve on innovative activity, to add the form of the report on movement of funds by indicators of a monetary stream under innovative projects. Offers are directed on increase informative to the reporting and an openness of the financial information for external investors.

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Keywords: innovations; the account; the reporting; a monetary stream; a reserve; the international standard; harmonization

References:

Ендовицкий Д.А., Коменденко С.Н. Организация анализа и контроля инновационной деятельности хозяйствующего субъекта / Под ред. Л.Т. Гиляровской. М.: Финансы и статистика, 2004. С. 272.
Международные стандарты финансовой отчетности — International Accounting Standards. 1998. М.: АСКЕРИ-АССА, 1999. С. 1135.
Приказ Минфина РФ от 02.07.2010 N 66 н «О формах бухгалтерской отчетности организаций». URL: http://www.consultant.ru.

Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606