About the development of nonfinancial accounts in Russia

Abstract

Purpose: the article deals with the formation and disclosure of information about innovations in one of the types of public nonfinancial accounts – integrated report. Discussion: public nonfinancial accounts in the form of integrated report involves providing with high-quality information on intellectual capital, including patents, copyrights, software, licenses, research and development trends, technology, know-how. The systematization of information about active assets presupposes, along with the integration of information in accounting registers, the formation of internal reporting for economic decision-making by authorized person and also formation of external reporting. Results: the authors developed the approach to systematization of information about corporation innovations, as long as the disclosure of information in integrated report.