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...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	I. G. Novoselova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2019
Materias:	non-working assets intangible assets fixed funds recording pilot models registration of patterns recording of research and development work Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/36d3c4a36d324beeae3bd744df855db8
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:36d3c4a36d324beeae3bd744df855db8
record_format	dspace
spelling	oai:doaj.org-article:36d3c4a36d324beeae3bd744df855db82021-11-15T05:20:48ZAcute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work2413-28292587-925110.21686/2413-2829-2019-1-54-61https://doaj.org/article/36d3c4a36d324beeae3bd744df855db82019-03-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/641https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The 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.I. G. NovoselovaPlekhanov Russian University of Economicsarticlenon-working assetsintangible assetsfixed fundsrecording pilot modelsregistration of patternsrecording of research and development workEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 1, Pp 54-61 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	non-working assets intangible assets fixed funds recording pilot models registration of patterns recording of research and development work Economics as a science HB71-74
spellingShingle	non-working assets intangible assets fixed funds recording pilot models registration of patterns recording of research and development work Economics as a science HB71-74 I. G. Novoselova Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work
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.
format	article
author	I. G. Novoselova
author_facet	I. G. Novoselova
author_sort	I. G. Novoselova
title	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_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_sort	acute issues of international recording of pilot patterns and models made under the contract for research and development work
publisher	Plekhanov Russian University of Economics
publishDate	2019
url	https://doaj.org/article/36d3c4a36d324beeae3bd744df855db8
work_keys_str_mv	AT ignovoselova acuteissuesofinternationalrecordingofpilotpatternsandmodelsmadeunderthecontractforresearchanddevelopmentwork
_version_	1718428672252182528

Acute Issues of International Recording of Pilot Patterns and Models Made Under the Contract for Research and Development Work

Ejemplares similares