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В магистерской диссертации проведен сравнительный анализ стандартов учета НИОКР, проанализированы основные тенденции развития сектора научных исследований в России. В проектной части работы сделан прогноз величины внутренних затрат на НИОКР в России на 2016 год и даны рекомендации по доработке российских стандартов учета для их гармонизации со статистической отчетностью.
In this master's thesis, we made a comparative analysis of the research and development of accounting standards and discovered the main trends in the sector of scientific research in Russia. In the last chapter, we made a domestic expenditure on R&D forecast in Russia for 2016 and gave recommendations on revision of the Russian accounting standards to harmonize them with the statistical reporting.
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