Home  Journals  International Accounting  15(147) - 2010 November

Features of the analysis and reflection in the reporting of expenses on scientific researches and workings out

Available online: 8 November 2010

Subject Heading: Account problems

JEL Classification: 

Basis of modernizations of economy, first of all, is her updating at the expense of introduction of results of scientific researches in practice of economic life. The major aspects of successful realization of this national project is the treatment of concepts «scientific researches» and «workings out», their reflection in the account, a recognition in the reporting, inclusion practice in expenses, etc. All these factors it is necessary to consider at formation of financial results of the organisations which carry out these workings out and introduce them in manufacture. Distinctions which exist now in this area between the Russian both international rules and standards make essential impact on a mark of efficiency of the Russian organisations, as as a whole, and in the field of innovations.

Keywords: scientific researches, developmental works, workings out, intangible assets, period expenses, results of introduction, potential profitableness, the taxation of scientific researches and workings out

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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