Browsing 2.Articole by Subject "general and administrative expenses"

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Aspecte ale contabilităţii operaţiunilor privind executarea lucrărilor de cercetare-dezvoltare în bază de contract în contextul noilor SNC

Cușmăunsă, Rodica; Cechina, Ecaterina (ASEM, 2015-04)

The content of this article is dedicated to the solution of problematic aspects of the way of stating the research and development cost of works carried out under a contract for other organizations. JEL: M-41.
Particularităţile recunoaşterii şi contabilizării costurilor de cercetări ştiinţifice şi de dezvoltare sub aspectul tranziţiei la noile SNC

Cuşmăunsă, Rodica (ASEM, 2014-04)

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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