Accounting Reorganization as a Source of Economic Development Based on Scientific Achievements and Mass Innovation

DOI: 10.33917/es-4.202.2025.98-107

The article dwells on the problems of financing fixed assets in industry and scientific developments. A new financial technology for financing non-current assets at the expense of current assets and funds of targeted financing is proposed. The authors have developed fundamentally new sources of investment financing through restoring the depreciation fund and creating a new Innovative Development Fund, taking into account new financial technologies for accounting operations. The problem of dividing financial flows into working capital and investment assets according to balance sheet accounting objects is solved by creating new balance sheet accounts reflecting various sources of financing and by registering certificates of market value assessment of rights to the intellectual activity results. New forms of reporting on the use of intellectual property objects are proposed.

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