Investment Decisions Formation: Innovative Assets
Nataliya Stepanovna Plaskova1, Natalia Alekseevna Prodanova2, Alexander Sergeevich Samusenko3, Elmira Arsenovna Erzinkyan4, Karine Alexandrovna Barmuta5, Rustem Adamovich Shichiyakh6
1Nataliya Stepanovna Plaskova, Plekhanov Russian University of Economics, Moscow, Russian Federation.
2Natalia Alekseevna Prodanova, Plekhanov Russian University of Economics, Moscow, Russian Federation.
3Alexander Sergeevich Samusenko, Plekhanov Russian University of Economics, Moscow, Russian Federation.
4Elmira Arsenovna Erzinkyan, State Academic University for Humanities (GAUGN), Moscow, Russian Federation.
5Karine Alexandrovna Barmuta, Don State Technical University, Rostov-on-Don, Russian Federation.
6Rustem Adamovich Shichiyakh, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar, Russian Federation.
Manuscript received on September 22, 2019. | Revised Manuscript received on October 20, 2019. | Manuscript published on October 30, 2019. | PP: 2913-2916 | Volume-9 Issue-1, October 2019 | Retrieval Number: A1213109119/2019©BEIESP | DOI: 10.35940/ijeat.A1213.109119
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The article deals with theoretical and methodological problems of valid information, accounting and methodological support of investment decisions formation given a boost to innovative activity for management at microeconomy and macroeconomy. Based on critical review of regulations and literature, the clear definition of innovative asset, which is an element of intangible assets in an organization, is formulated. Characteristics of objects conformed to characteristics of innovative assets are described for formation of relevant section in accounting policy of an organization performed innovative activity. Tips for perfection in accounting procedures structuring in stages of innovative activity are performed. Contained in the article scientific and practical tips are instrumental in improvement of quality of financial and consolidated reporting disclosure about business activity results. It leads to reliable formation of business image and investment attractiveness of an organization, activation capital inflow to innovation sector of the wider economy.
Keywords: Accounting of intellectual property; intangible assets; innovative assets; International Financial Reporting Standards; Russian Accounting Standards; valuing of innovative assets.