Abstract
The article defines innovative enterprises' accounting reporting features, which reflect the specifics of their activity in the context of increased risk and has a risk-oriented direction of the generated information resource for management purposes. It is established that a large part of accounting objects (current and non-current assets) has innovative nature (directly or indirectly involved in the development and production of an innovative product). It has been clarified that the financial statements of the developer and manufacturer of innovative products should disclose reporting indicators that are significant for managing the risks of the startup company's innovation activities. Indicators of the financial condition of the company that take into account the specific activity of the newly created entity in terms of risk include receivables for products (goods, works, services), reserve capital, retained earnings (uncovered loss), other reserves in terms of long-term and current provisions, which are important management tools to minimize the adverse effects of an entity's innovation risk.
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