Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
556 5 |
Ultima descărcare din IBN: 2022-12-27 00:05 |
Căutarea după subiecte similare conform CZU |
657:330.111.62 (1) |
Contabilitate (942) |
Știință economică. Concepte economice de bază (242) |
SM ISO690:2012 LAPIŢKAIA, Ludmila, LEAHOVCENCO, Alexandru. Features of intellectual property reflection in accounting and in financial statements. In: Eastern European Journal for Regional Studies (EEJRS), 2020, nr. 1(6), pp. 102-112. ISSN 1857-436X. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Eastern European Journal for Regional Studies (EEJRS) | ||||||
Numărul 1(6) / 2020 / ISSN 1857-436X /ISSNe 2537-6179 | ||||||
|
||||||
CZU: 657:330.111.62 | ||||||
JEL: M40, M41, M48, O34 | ||||||
Pag. 102-112 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of intellectual property in the accounting is of great importance for the correct disclosure of information in the financial statements of the enterprise. From an accounting point of view, intellectual property can be reflected in different ways. There are certain difficulties and discussions regarding the correctness of the reflection of intellectual property in the accounting. In this article, the authors reveal controversial issues in the field of intellectual property accounting and suggest ways to solve them. This article also indicates ways to improve the accounting of intellectual property in the Republic of Moldova. |
||||||
Cuvinte-cheie accounting, intellectual property, financial reporting |
||||||
|