Accounting and tax accounting in the innovation sphere

The book discusses the basic concepts of scientific and technical activities, the classification of scientific and technical results and the legal aspects of their creation, transmission, use. The features of the results of intellectual activity in the form of intellectual property objects, as well as unguarded products are analyzed.
Detailed procedure for accounting and tax accounting R & D in accordance with the requirements of PBU 18/02 "Accounting for calculations on the income tax of organizations". The peculiarities of the implementation of scientific and technical works at the expense of targeted funding are reflected. Recommendations on accounting for the acquisition of the results of intellectual activity, carrying out work on the invention, the provision of scientific and technical services are proposed. The technique for the inventory of intellectual property, assessment and production on the balance of scientific and technical results, the cost of which was previously debited on current costs