БУХГАЛТЕРСКИЙ УЧЕТ ВОЗНАГРАЖДЕНИЙ НА ОСНОВЕ АКЦИЙ В ИННОВАЦИОННОЙ ЭКОНОМИКЕ: ТЕОРИЯ И ПРАКТИКА

Описание

Аннотация

При модели инновационной экономики труд, связанный с использованием интеллектуальных, предпринимательских и организаторских способностей индивидуума, рассматривается как отдельный производственный фактор в составе капитала, получивший название человеческий капитал. Этот фактор производства с одной стороны является деятельностью, требующей вознаграждения в виде оплаты, а с другой - исходя из права собственности индивидуума переданного организации, частью ее капитала. Следовательно, он носит двойственный характер, в результате чего возникает проблема методологического характера, требующая разрешения в контексте концепции достоверности финансовой отчетности. В данном исследовании авторы используют концептуальный подход, решая проблему бухгалтерского учета вознаграждений на основе акций, который заключается: в юридическом обосновании признания вознаграждений на основе акций в качестве капитала в рамках экономической трактовки определения их в качестве реинвестированной прибыли и предложении модели бухгалтерского учета данного рода вознаграждений в контексте правил МСФО.In conditions of any economy model the determinants of its development and wealth growth are capital and labor. Capital as a multifaceted economic category was studied by schools of economic theory of various directions for a long time. Labor, as another factor of economic development, was understood quite uniquely as a conscious generally recognized activity of a person with the goal of creating public material goods. However, within the innovative economy model, labor, that was known as p-activity (intellectual and entrepreneurial abilities of an individual), was viewed as a separate production factor in capital, called human capital. The complexity of understanding this category is due to the fact that in the innovation economy labor as a factor in production has become ambivalent: on the one hand, it is an activity that requires payment, on the other hand, it is the right to intellectual property granted to a business unit that requires acceptance in equity. In the context of the requirement of financial reporting reliability, a number of problems arose in the accounting system, since there is no conceptual basis for recognizing remuneration for the use of human capital, its unified valuation system, unified accounting mechanism for transactions related to compensation for human capital. This leads to information distortion about results of human capital participation in business structures' innovation processes and its impact on business valuation in general. Taking into account the relevance of this study, the authors proposed a legal justification based on the legal relationship between an employee of p-activity and a business unit of recognition of share-based remuneration as capital. By studying the concepts of capital -♦ management, it was established an economic interpretation of share-based employees' remuneration as reinvested earnings in equity. It was proposed a model for share-based remuneration accounting, which is correct from the point of view of modern accounting methodology. At the same time, the IFRS system was taken into account as a regulatory framework, which not only adequately meets the requirement of financial statements reliability, but also aims at developing a new reporting model - an integrated reporting. However, the authors have noted the fact that there are a number of problems associated with share-based remuneration, among which is methodology development for their taxation and recording in accounting.