Model de contabilitate specific în condiţiile de activitate venture: caracteristici şi probleme în implementarea acestuia

Abstract

The development and implementation of innovation became a priority as we transitioned towards an innovative economy. Due to significant risks which appeared at the investment stage - this activity is known as the "Venture Activity". The introduction of innovative ideas leads to excessive revenues. The patent owners, the private business sector and state funding bodies each pursue their own agenda, extent of implementation and have their own legal status. The status quo has determined the necessity of a particular funding mechanism. It is venture financing or investment. Venture financing (investment) requires particularly mechanism accounting of operations those related with the venture industry. The development of an appropriate model of operational accountancy is necessary to evaluate risk capital, human, organizational and investment capital. These concerns are dealt with in this article. The purpose of the research authors in this work has been: disclosed essence of venture financing; characterized stages of venture capital business; measurement of human capital of context methodology of International Financial Reporting Standards (IFRS). JEL. M41