Accounting and analytical reflection of R and D costs in domestic and international regulatory framework: a comparative aspect

Анотація

Introduction. In the modern conditions of innovative development of the economy, research and development (R&D) costs play a key role in shaping the technological competitiveness of enterprises and the state as a whole. Effective regulation of these costs at the regulatory level is a necessary prerequisite for transparent reflection of innovation activity, formation of sound financial reporting and making management decisions. Regulatory and legal regulation of accounting for R&D costs in Ukraine and the world is complex and multi-level, as it combines accounting, tax and legal aspects. At the same time, national accounting regulations (standards) often do not comply with the requirements of international standards, which creates methodological difficulties in recognizing, assessing and classifying such costs. In addition, the regulatory framework is constantly changing, which requires enterprises and specialists to constantly monitor current legislation, adapt accounting policies and implement unified approaches to documentation and analytical control. In this context, research into the regulatory aspect of R&D costs is extremely relevant, as it contributes to improving accounting practices, harmonizing national and international requirements, and increasing the transparency of innovative activities of business entities. Purpose. The purpose of the article is to study and compare approaches to the accounting and analytical reflection of R&D costs in the context of domestic regulatory framework and international accounting standards, in order to identify discrepancies, problematic aspects and formulate proposals for improving accounting practices. Methods. To achieve the goal defined in the study, methods of analysis of domestic and foreign regulatory acts were used to interpret the content and list of works included in the list of R&D and accounting for the costs of their implementation. Methods of a systematic approach, comparison and generalization were also used to formulate the main conclusions regarding the improvement of the domestic regulatory framework. Conclusions. The study conducted a comparative analysis of Ukrainian and international legal acts and accounting standards. Significant differences in approaches to the recognition, assessment and classification of such costs were identified. It was determined that existing discrepancies in regulatory requirements create difficulties for enterprises in forming reliable and comparable financial statements, especially in the context of the integration of Ukrainian business into international markets. Recommendations are proposed for harmonizing the national regulatory framework with international standards and improving analytical methods for accounting for R&D costs to increase transparency and efficiency of innovation management. A separate proposal is the development and implementation of a domestic accounting standard that would be devoted solely to accounting for R&D costs. Prospects for further research lie in the study of classification features by which R&D costs would be grouped by type of work, place of occurrence of such costs, and areas of responsibility according to their size.

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