Methodology for Evaluating the Results of Intellectual Activity as an Intangible Asset for Accounting and Tax Accounting Purposes

Abstract

The paper considers the issues of evaluating the results of intellectual activity (RIA), being elaborated in the course of innovative projects as an intangible asset (IA). In particular, the authors proposed a methodology developed in accordance with the provisions contained in state and departmental documents which can be used for accounting and tax accounting purposes: when placing identified and created the RIA on the balance sheet of a company in order to speed up these processes as well as increase the efficiency of procedures for commercialization of the RIAs owned by a company. Also, this research defines the types of rights to the protected RIA, the concept of their initial and market value, and commercial potential. The methodology can become a tool for stimulating performers to create market-promising results of research and development work.

Keywords

• результат интеллектуальной деятельности (рид)
• интеллектуальный капитал
• нематериальные активы
• объекты интеллектуальной собственности
• научно-исследовательской и опытно-конструкторской разработки (ниокр)
• оценка стоимости рид
• бухгалтерский учет
• налоговый учет