Costs of research and development in the view of the Accounting Act and the International Accounting Standard ? 38 “Intangible Assets”

The article is a critical analysis of the evidence and the presentation of the costs information of research and development as an integral part of innovation, resulting from the application for the purposes of the reporting rules of the Accounting Act and International Accounting Standard 38 Intangible Assets.

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Year of publication:	2012
Authors:	Kozak, Piotr
Published in:	Copernican Journal of Finance & Accounting. - Uniwersytet Mikolaja Kopernika. - Vol. 1.2012, 1, p. 95-110
Publisher:	Uniwersytet Mikolaja Kopernika
Subject:	cost accounting \| deferred costs \| innovation \| intangible assets \| research and development \| R&D costs

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011165479