Concepts of the accounting of expenses on research, developmental and technological development

Abstract

The article provides an overview of existing concepts of accounting and tax accounting of expenses on scientific and research, experimental-design and technological developments. The analysis of the conceptual apparatus in accordance with the Russian legislation and international norms, allowed to reveal peculiarities of approaches capitalization of expenses on research and development, and write-off to current expenses in Russia, USA and Europe. The principles of valuation of assets in the recognition and when used in activity was the basis for the consideration of methods of writing off of expenses on R &D by the rules of the financial and tax accounting. According to a study produced author ’s position regarding the recognition of results of research and development intangible assets.