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![]() CUŞMĂUNSĂ, Rodica, ŢUGULSCHI, Iuliana. Unele aspecte ale contabilităţii costurilor de cercetare-dezvoltare prin prisma noilor SNC. In: Inovaţia: factor al dezvoltării social-economice, 3 martie 2016, Cahul. Cahul, Republica Moldova: Universitatea de Stat „Bogdan Petriceicu Hasdeu” din C, 2016, pp. 18-21. ISBN 978-9975-88-013-8. |
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Inovaţia: factor al dezvoltării social-economice 2016 | ||||||
Conferința "Inovaţia: factor al dezvoltării social-economice" Cahul, Moldova, 3 martie 2016 | ||||||
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Pag. 18-21 | ||||||
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This article pose for discussion the issue research and development costs in international and national accounting norms as intangible assets and amortizing them over the periods benefited or period costs. |
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Cuvinte-cheie Research and development costs, intangible assets, general and administrative expenses |
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<?xml version='1.0' encoding='utf-8'?> <oai_dc:dc xmlns:dc='http://purl.org/dc/elements/1.1/' xmlns:oai_dc='http://www.openarchives.org/OAI/2.0/oai_dc/' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd'> <dc:creator>Cuşmăunsă, R.</dc:creator> <dc:creator>Ţugulschi, I.</dc:creator> <dc:date>2016</dc:date> <dc:description xml:lang='en'><p>This article pose for discussion the issue research and development costs in international and national accounting norms as intangible assets and amortizing them over the periods benefited or period costs.</p></dc:description> <dc:source>Inovaţia: factor al dezvoltării social-economice () 18-21</dc:source> <dc:subject>Research and development costs</dc:subject> <dc:subject>intangible assets</dc:subject> <dc:subject>general and administrative expenses</dc:subject> <dc:title>Unele aspecte ale contabilităţii costurilor de cercetare-dezvoltare prin prisma noilor SNC</dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>