Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work

Abstract

The article studies the effective provisions in the field of recording material objects made during execution of research and development work and grounds the necessity to fix them according to norms and requirements included in the international standards of finance accounting. The author investigates the acute problems of taking into account the international legislation similar to problems arising in Russian legislation in order to discuss, share experience, elaborate common approaches to recording of economic operations and eliminating of different interpretations. The most important today are the contradictions arising during recording material objects made during execution of research and development work, during their further use, as well as the structure of expenses on research and experimental developments. Legislative norms adopted in the USA dealing with recording of pilot models are given and concrete examples connected with recording expenses on research and development are provided. Proposals for showing operations in accordance with international standards are put forward.

Keywords

• внеоборотные активы
• нематериальные активы
• основные средства
• учет опытных образцов
• учет макетов
• учет научно-исследовательских и опытно-конструкторских работ