Достоверното счетоводно дефиниране на научноизследователската и развойна дейност

The process of planning the research activities that are included within the scope of an innovative project is a complex and multi-layered one. At the end of this process an intangible asset is developed. For the purposes of a successful innovation the intangible asset must be properly valued and priced. It is mainly associated with the proper accounting of the expenditures within the scope of R&D. The thesis that the author advocate is that for the proper accounting of the intangible asset it is important to clearly distinguish the activities that are included at the research and the development phase. The main objective of the paper is to distinguish the activities within the scope of R&D, by a comparison of the accounting standards used in the United States, Great Britain and Bulgaria.