СПЕЦИФИЧЕСКИЕ ОСОБЕННОСТИ ИННОВАЦИОННОЙ ДЕЯТЕЛЬНОСТИ И ИХ ВЛИЯНИЕ НА ОРГАНИЗАЦИЮ УЧЕТА

In modern economic conditions, innovation is one of the main factors for the economy development. The market economy requires constant updating of production, modernization of technological processes, introduction of new methods of organization of production, which are so-called «innovations», that is, innovations.

When defining innovative activity, important points are taken into account, allowing to understand its essence and validity. Such moments are that innovative activity is based on new scientific knowledge, as well as the introduction of new products or services to the market as a result of innovation.

Innovation activity, like any other type of activity, requires timely and accurate organization of accounting. Accounting information is used for operational management of the work of business entities and their structural divisions, for making economic forecasts and drawing up current plans, as well as for studying and researching the patterns of development of the country's economy.

The author reveals the main theoretical aspects of innovation activity, its specific features and their impact on the organization of accounting.

This article focuses on the disclosure the accounting of research and development (R & D) in innovative activity. According to IFRS 38 «Intangible Assets», research and development acts are considered as assets and are pertained to intangible assets. But at the same time, evaluation and recognition created within the organization of R & D leads to various difficulties. The authors consider the issues of expense’s capitalization in the cost of intangible assets and cases of write-off of expenses for the period cost.