Peculiarities of maintenance of accounting and tax records of innovation for internal business requirements

FROLOVA I.V.
PhD, Associate Professor, Chair of Accounting and Auditing, Southern federal university

SKRYNNIKOVA A.A.
Graduate student, Southern federal university

TERRA ECONOMICUS, 2014, Vol. 12 (no. 2.1),

p. 48-52

Under current conditions innovations take on enormous importance in competitive growth of the whole economic and the business in particular. The article discusses some peculiarities of innovation as business and tax accounting item. The special attention is paid to the conceptual and methodological problems related to arrangements for accounting of innovation processes.

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Keywords: innovation activity; research and technological development

References:

Avdeev V.V. (2011). Accounting of research and technological development. Russian accountant, no. 3, pp. 23–25. (In Russian.)
Kartashova E.I. (2013). Accounting of research and technological development. Bulletin of accountant of the Moscow Region, no. 3, pp. 7–8. (In Russian.)
Potemkin S.Y. (2011). Accounting and tax records in innovation sector: from creating of research and development deliverables to exercise of exclusive rights to the results of intellectual activity. M.: Examination. (In Russian.)
Tax code of the Russian Federation (2014). Available at: www.consultant.ru/popular/nalog1/. (In Russian.)
Vedenina E.L. (2012). Research expenditures: tax accounting issues. Accounting, no. 1, pp. 49–52. (In Russian.)

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