Subject. This article examines the procedure for evaluating the results of innovative activities in the accounting of universities. Objectives. The article aims to propose an optimal scheme for evaluating the products of universities' innovative activities at the initial stage of accounting. Methods. The study consists of two stages: the theoretical one (to justify the conceptual foundations for the use of various evaluation methods); and the practical one (to test the evaluation of the results of universities' innovative activities). For the study, we used analysis, synthesis, induction, deduction, analogy, and abstraction. Results. The article classifies the possible results of innovative activities, indicating the accounting support for the process of their creation and subsequent consumption (operation), justifies the allocation of an independent object of accounting, that is, the product of innovative activity, identifies possible evaluation methods, and it offers recommendations for their application, including valuation at actual cost and fair value, taking into account the features of the functioning of the accounting system in the public sector. The results obtained are summarized in the algorithm for selecting a method for evaluating the product of innovative activity. Conclusions and Relevance. The presented results may serve as a basis for developing a comprehensive methodology for calculating the cost of a university's innovative activities, taking into account the variety of results obtained and their different orientations. The practical application of these results will contribute to improving the accuracy of calculating the value of the university's balance sheet assets. Conducting an assessment of innovative activity will help disclose information about its results in the university's corporate reporting, which will have a positive impact on attracting additional sources of funding for future projects and increase the commercializability of existing ones.
Keywords: object of accounting, product of innovative activity, fair value, actual cost, university of entrepreneurial type
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