Accounting for the results of intellectual activity: a service invention

Abstract

In 2024, reporting organizations will begin to apply FSB 14/2022 “Intangible Assets” without fail. In 2023, this standard can be applied voluntarily ahead of schedule. Intangible assets include, in particular, the results of intellectual activity that can be obtained by employees of organizations in the course of their official activities. Such results of intellectual activity are, on the one hand, service inventions, on the other hand, internally created intangible assets in compliance with all recognition criteria. Stimulating the creativity of employees and the innovative development of Russian organizations, employees should be paid remuneration for service inventions, the amount of which, in the absence of an agreement between the employer and the employer, is determined by the rules established by the state. However, the practical application of the rules for the payment of remuneration to the authors of service inventions reveals contradictions between the interests of employees — authors and employers. The article deals with situations related to the payment of remuneration to the authors of service inventions. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.