Documenting and accounting of costs for research and development work: domestic and foreign experience

Abstract

The article discusses the features of documenting and accounting for the costs of research and development (R&D) in Russia and abroad. The features of the recognition of innovation costs, regulatory regulation of their accounting in the USA, Germany and the Russian Federation, accounting automation models are disclosed. An overview of the existing problems of documentation and accounting in different countries in the era of digitalization, the possibility of automating the process of forming accounting information and improving the accuracy of calculations is given.