Accounting for the results of intellectual activity: a service invention

Starting from reporting for 2024, reporting organizations are required to apply FSB 14/2022 “Intangible Assets”. Intangible assets include, in particular, the results of intellectual activity that can be obtained by employees of organizations in the course of their professional activities. Such results of intellectual activity are, on the one hand, service inventions, on the other hand, internally created intangible assets subject to all recognition criteria. Stimulating the creativity of employees and the innovative development of Russian organizations, employees should be paid remuneration for their inventions, the amount of which, in the absence of an agreement between the employer and the employer, is determined by the rules established by the state. The article discusses situations related to the payment of remuneration to the authors of service inventions. The research used methods such as analysis and synthesis, the method of comparison, grouping, analogy, logical and systematic approaches. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher education institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international levels.