INNOVATIVE ASSETS IN THE ACCOUNTING AND NATIONAL ACCOUNTING

Abstract

In this article the problematic aspects of the reference reflection innovative assets. Special attention is paid to issues of intellectual property, which is the basis of capitalization and competitive advantages of the business. The role of professional judgment in assessing accounting and registration of innovations.

Keywords

• инновации
• нематериальные активы
• профессиональное суждение
• учетное отражение
• национальное счетоводство
• innovation
• intangible assets
• judgment
• account reflection
• national accounts