Abstract
Subject. This article analyzes the problematic aspects of assessing and accounting for the risks of innovation activity in the context of achieving the economic effect from it. Objectives.The article aims to identify general approaches to the identification, accounting and control of innovation risks. Methods. For the study, we used the logical method, induction and deduction, comparison, analogy, and abstraction. Results. Based on the study and analysis of general economic approachesto innovation activity, the article finds that this activity has a multidirectional impact on the value of companies in the long term, moreover, with a fairly high risk for its implementation. Conclusions. Accounting and financial statements are information sources for assessing and accounting for the risks of innovation activity. Their data should be used to calculate indicators of operational and strategic risks of innovation, which should be summarized in management reporting formed quarterly for the top management of the organization.
Published Version
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