ACCOUNTING OF INTELLECTUAL PROPERTY PRODUCTS IN THE SYSTEM OF NATIONAL ACCOUNTS

The article examines the institutional framework for accounting for intellectual property products in the system of national accounts, issues of inconsistency between various indicators and accounts in connection with the new treatment of research and development expenditure in the 2008 SNA, the classification by institutional sectors in the 2008 SNA and the Frascati Manual, as well as adjustments to the 2015 Frascati Manual on the transfer of R&D expenditure from R&D expenditure to current expenditure in the 2008 SNA. In particular, one of the main priorities of the 2008 SNA is a change in the treatment of R&D expenditure, the impact of these changes on the size, structure and growth rate of gross domestic product (GDP) was studied in our study. In particular, proposals and recommendations have been developed for expanding the statistical information base based on the development of conceptual foundations for accounting for intellectual property products in the SNA and improving the methodology for calculating the results of research activities by institutional sectors in accordance with the classification adopted in MNT-2008.