Are the results of scientific and technical activities intangible assets?

The authors consider the problem of attributing the results of scientific and technical activities (RSTA) of innovative companies to intangible assets. Analyze the norms of Regulations on accounting 17/02 in conjunction with the norms of Regulations on accounting 14/07 and International Financial Reporting Standards. They come to the conclusion that the rights to RSTA, the costs of which were made by an innovative company and gave a positive economic effect, should be attributed to intangible assets in the accounting of such a company.