1. The Commercial Code of Ukraine dated 16.01.2003 №. 436-IV. Available at: https://zakon.rada.gov.ua/laws/show/436-15#Text
2. The Law of Ukraine "On Investment Activity" of 18.09.1991, №. 1560-XII. Available at: https://zakon.rada.gov.ua/laws/show/1560-12#Text
3. The Law of Ukraine "On Innovation Activity" of 04.07.2002, №. 40-IV. Available at: https://zakon.rada.gov.ua/laws/show/40-15#Text
4. Avylkina, M. A. (2009). Accounting for innovation costs: state and directions of development. Accounting and Audit, Vol. 7, [. 44–52.
5. Andronova, O. F. (2007). Technology transfer as a tool for implementing innovative activities: monograph. Kyiv: Kondor, 356 p.