The main points of innovation of enterprises, the requirements for innovation, sources of funding, stages of the life cycle of product innovation, the order of recording transactions of innovative character were researched.

Keywords: innovation, investment, innovative product, non-current assets, expenses, revenues, target financing, accounting, accounts.

Date of submission 10.04.2017

DOI: https://doi.org/10.17721/1728-2667.2017/193-4/4

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