REGISTRATION PROVIDING OF CONFESSION OF OBJECTS OF INNOVATIVE ACTIVITY IS IN RAILWAY COMPLEX

Perfection of rules of account and confession became the article of research in the financial reporting of objects assets, obligations, profits and charges of railway enterprises. It is well-proven that results of introduction of innovations, can be acknowledged only then, when they found a reflection in the record-keeping of enterprise. Offered approach to perfection of methods of registration on business accounts and presentation in accounting of objects of investment activity. The financial reporting of railway enterprises must contain information about the presence of resources of the innovative setting and results of introduction of innovations, that in future will allow to overcome the provisions of registration policy of railways not only objects of operating-room, financial and investment activity. The terms of confession of assets of innovative origin are certain, namely: the sum of expense on creation of asset can be for certain certain and confirmed (there is documentary confirmation of implementation of works; there is expectation, that the use of assets of innovative origin for productive and administrative necessities will result in a receipt in future of economic values; the use of assets of innovative origin can be shown. Direction of further research is preparation of methodical recommendations from the account of assets, obligations, profits and charges of innovative activity of railway enterprises.