ANALYSIS of FOREIGN EXPERIENCE of EVALUATION SCIENTIFIC RESEARCH WORK

Specific financial, economic, investment and cost characteristics of research and development works as an object of valuation do not allow for the use of standard tools to measure their value, and therefore the challenge is to develop methods and models that allow for the correct measurement of R&D value, taking into account all their inherent features. The article discusses the experience of the UK, India, Australia in the field of evaluation of research and development works. The article performs a comparative analysis of the standards governing the accounting evaluation of R&D, discusses the current trend towards convergence, the need and the possibility of using the tools of valuation in terms of research and development works in the presence of an active market for R&D. The following tasks were posed and solved in the article: 1. The article disclosed the essence of research work and highlighted two main stages; 2. The article examined the experience of research and development works costs accounting in the UK, Australia, India; 3. The article defined features and common elements in the accounting and valuation at the stage of scientific research and the stage of development work; Materials and methods. The article used the regulatory and methodological materials relating to the disclosure of research and development works costs in financial reporting and their capitalization as IA. During the examination of the foreign experience, we used the methods of analysis, synthesis and comparison. Results. The result of the performed analysis of the of research and development works evaluation experience is the conclusion about the need and the possibility of using the tools of accounting and valuation in determining the value of universities. Identification of the general tendency for convergence of accounting and valuation in determining the value of scientific research confirms the need to expand the arsenal of valuation methods. Findings. The foreign experience of Great Britain, India, Australia is advisable to apply in the Russian economy with a certain modification, subject to the expansion of the scope of application of IFRS and the development of an active research and development market.

научно-исследовательские работы, учетная оценка, стоимость, стоимостная оценка, капитализация