Qualifying Assets as Strategic Intellectual Potential for Innovation Development of the EAEU

It has been noted that in the legislative acts of the United States and the European Union, clauses have appeared indicating an intensification of the process of assessing qualifying assets, which has never happened in history. Naturally, this extraordinary step raises the need to identify the reasons motivating this phenomenon. A logical assumption has been made about the existence of a connection between this event and an attempt to create countermeasures on the part of the US leadership to the threat of the fall of the dollar as an international currency.

Aim. Such a large-scale assessment exercise is considered from the point of view of its enormous potential economic effect and is proposed for use, but in the direction of a completely different goal — the development of proposals not only and not so much for the assessment of qualifying assets, but for the use of this assessment as a stimulus for economic growth and growth in the well-being of workers within the EAEU member countries.

Tasks. Investigation of the proposed qualifying asset valuation exercise. Conducting an analysis of problems associated with the widespread practice of taking into account valuations in the authorized capital of enterprises of the EAEU member countries.

Methods. A systematic approach to studying the problem of valuation and accounting of qualifying assets. Study and analysis of many years of world experience in the problems of practical assessment of human capital and capitalization of intellectual property in Russia and abroad.

Results. The way to use the assessment of qualifying assets and accounting in the authorized capital of enterprises is shown in the interests of accelerating their joint innovative development of the EAEU member countries, as well as stimulating and increasing the importance of education and living standards in general.

Conclusions. The process of assessing and accounting for qualifying assets in the authorized capital of an enterprise, in principle, as a progressive phenomenon, is inevitable, it is only a matter of time. For the EAEU member countries, the introduction of this process into practice will accelerate their innovative development and increase the social significance of higher education. Similar conclusions should be extended to the BRICS and SCO member countries. 

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