КОМПЛЕМЕНТАРНІ АКТИВИ ІННОВАЦІЙНОЇ ДІЯЛЬНОСТІ В СИСТЕМІ ОБЛІКУ

Abstract

Complementary assets ensure the emergence of a synergistic effect due to the formation of such combinations of innovative resources that contribute to the construction of the most effective chain of value creation and the maximization of economic benefits by increasing the level of marginal return from the separate use of such resources. The main reasons for the insufficient use of the concept of complementary assets in accounting have been analyzed. The directions for using the concept of asset complementarity in US GAAP and IAS/IFRS have been grounded. The main characteristics of complementary assets have been disclosed and analyzed. The basic provisions of the methodology of accounting for complementary assets according to GAAP US and IAS/IFRS have been analyzed. Two main approaches have been proposed for the development of the accounting system of complementary innovative assets of the enterprise: 1) accounting of complementary assets as a single asset (comprehensive assessment of one asset at fair value, in particular in cases of accounting for intangible assets during a merger of enterprises, accounting for minerals or oil and gas property for enterprises engaged in extractive activities, etc.); 2) parallel analytical accounting of complementary assets (improved assessment of the basic asset at fair value). Development directions for the evaluation of complementary innovative assets of the enterprise at fair value have been formed. The dependence of the amount of information on complementary assets to be disclosed and the level of protection of the enterprise's innovative capital is substantiated. The expediency of forming a comprehensive report on complementary innovative assets, which will reveal information about basic innovative assets (elements of the enterprise's innovative capital) and complementary tangible and intangible assets, is substantiated. Because different types of complementary assets play different roles in ensuring the effectiveness of the creation and use of basic innovation assets. Therefore, information about different types of complementary assets of innovative activity will have different relevance for users. The proposed report for the enterprise is an information basis for decision-making in the innovation management system.