Methodology for Evaluating the Results of Intellectual Activity as an Intangible Asset for Accounting and Tax Accounting Purposes

The paper considers the issues of evaluating results intellectual activity (RIA), being elaborated in course innovative projects as an intangible asset (IA). In particular, authors proposed a methodology developed accordance with provisions contained state and departmental documents which can be used for accounting tax purposes: when placing identified created RIA on balance sheet company order to speed up these processes well increase efficiency procedures commercialization RIAs owned by company. Also, this research defines types rights protected RIA, concept their initial market value, commercial potential. become tool stimulating performers create market-promising development work.