Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work
The article studies the effective provisions in the field of recording material objects made during execution of research and development work and grounds the necessity to fix them according to norms and requirements included in the international standards of finance accounting. The author investig...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Plekhanov Russian University of Economics
2019-03-01
|
| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
| Subjects: | |
| Online Access: | https://vest.rea.ru/jour/article/view/641 |
| _version_ | 1826571640006246400 |
|---|---|
| author | I. G. Novoselova |
| author_facet | I. G. Novoselova |
| author_sort | I. G. Novoselova |
| collection | DOAJ |
| description | The article studies the effective provisions in the field of recording material objects made during execution of research and development work and grounds the necessity to fix them according to norms and requirements included in the international standards of finance accounting. The author investigates the acute problems of taking into account the international legislation similar to problems arising in Russian legislation in order to discuss, share experience, elaborate common approaches to recording of economic operations and eliminating of different interpretations. The most important today are the contradictions arising during recording material objects made during execution of research and development work, during their further use, as well as the structure of expenses on research and experimental developments. Legislative norms adopted in the USA dealing with recording of pilot models are given and concrete examples connected with recording expenses on research and development are provided. Proposals for showing operations in accordance with international standards are put forward. |
| first_indexed | 2024-03-12T04:17:47Z |
| format | Article |
| id | doaj.art-36d3c4a36d324beeae3bd744df855db8 |
| institution | Directory Open Access Journal |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| last_indexed | 2025-03-14T12:14:20Z |
| publishDate | 2019-03-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj.art-36d3c4a36d324beeae3bd744df855db82025-03-02T09:36:56ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512019-03-0101546110.21686/2413-2829-2019-1-54-61561Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development WorkI. G. Novoselova0Plekhanov Russian University of EconomicsThe article studies the effective provisions in the field of recording material objects made during execution of research and development work and grounds the necessity to fix them according to norms and requirements included in the international standards of finance accounting. The author investigates the acute problems of taking into account the international legislation similar to problems arising in Russian legislation in order to discuss, share experience, elaborate common approaches to recording of economic operations and eliminating of different interpretations. The most important today are the contradictions arising during recording material objects made during execution of research and development work, during their further use, as well as the structure of expenses on research and experimental developments. Legislative norms adopted in the USA dealing with recording of pilot models are given and concrete examples connected with recording expenses on research and development are provided. Proposals for showing operations in accordance with international standards are put forward.https://vest.rea.ru/jour/article/view/641non-working assetsintangible assetsfixed fundsrecording pilot modelsregistration of patternsrecording of research and development work |
| spellingShingle | I. G. Novoselova Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work Вестник Российского экономического университета имени Г. В. Плеханова non-working assets intangible assets fixed funds recording pilot models registration of patterns recording of research and development work |
| title | Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work |
| title_full | Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work |
| title_fullStr | Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work |
| title_full_unstemmed | Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work |
| title_short | Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work |
| title_sort | acute issues of international recording of pilot patterns and models made under the contract for research and development work |
| topic | non-working assets intangible assets fixed funds recording pilot models registration of patterns recording of research and development work |
| url | https://vest.rea.ru/jour/article/view/641 |
| work_keys_str_mv | AT ignovoselova acuteissuesofinternationalrecordingofpilotpatternsandmodelsmadeunderthecontractforresearchanddevelopmentwork |