Investment decisions formation: Innovative assets

Abstract

The article deals with theoretical and methodological problems of valid information, accounting and methodological support of investment decisions formation given a boost to innovative activity for management at microeconomy and macroeconomy. Based on critical review of regulations and literature, the clear definition of innovative asset, which is an element of intangible assets in an organization, is formulated. Characteristics of objects conformed to characteristics of innovative assets are described for formation of relevant section in accounting policy of an organization performed innovative activity. Tips for perfection in accounting procedures structuring in stages of innovative activity are performed. Contained in the article scientific and practical tips are instrumental in improvement of quality of financial and consolidated reporting disclosure about business activity results. It leads to reliable formation of business image and investment attractiveness of an organization, activation capital inflow to innovation sector of the wider economy.