Abstract
The article discusses the methodological issues related to the formation of accounting policies for innovation active enterprises. The aim of the work is to study the process of assessing the innovation activity of enterprises in Russia using an improved system of indicators and analyzing the impact of accounting policies on them. An improved system of indicators is defined as a set of financial indicators characterizing innovation activity and serving as an additional database for the formation of accounting policies in an enterprise. The article substantiates the benefits of accounting policies elements in accounting areas in order to attract their own or leveraged funds to increase the innovative activity of enterprises. The improved system of indicators of innovatively active enterprises in Russia makes it possible to comprehensively analyze the innovative activity and the scope of innovative activities of an organization, to evaluate its innovative potential and contribute to the formation of accounting policies that enhance the efficiency of innovation processes.
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