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International Accounting

11(209) - 2012 March

Objects of “Research & Development" (R&D): accounting and reflection in the financial reporting according to the Russian and International standards

Vol. 15, Iss. 11, MARCH 2012

Available online: 21 March 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Makarova L.G. Doctor of Economics, professor of department «Accounting, Analysis and Audit», National Research University “Higher School of Economics”
as2170@bmail.ru

Mansurova I.V. Economist «Electro Intel»
mansurova_ira@mail.ru

Stefan M.A. PhD in Economics, associate professor, head of department «Accounting, Analysis and Audit», National Research University “Higher School of Economics”
shtefanmaria@yandex.ru

In the article the comparative characteristic of an order of the account and reflection in financial statements of the objects of research, developmental and technological works (Research and development) according to the Russian and international standards is presented, features of initial and subsequent assessment of these objects and deduction of expenses are considered.

Keywords: internally generated intangible assets, research works, developmental and technological works, recognition, financial report, accounting and financial reporting standards

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

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