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SM ISO690:2012 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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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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