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DC Field | Value | Language |
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dc.contributor.author | Huzunu, Maria | - |
dc.date.accessioned | 2024-03-14T11:05:34Z | - |
dc.date.available | 2024-03-14T11:05:34Z | - |
dc.date.issued | 2023-04 | - |
dc.identifier.isbn | 978-9975-180-06-1 | - |
dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/3247 | - |
dc.description | HUZUNU, Maria. Activitățile de cercetare-dezvoltare: activ sau cheltuieală? Coord. șt.: GRIGOROI, Lilia. In: Simpozion Ştiinţific al Tinerilor Cercetători, (7-8 aprilie 2023) [online]: Culegere de lucrări ştiinţifice. Ediţia a 21-a. Chişinău: [S. n.], 2023, vol. 2, pp. 147-150. ISBN 978-9975-180-06-1. | en_US |
dc.description.abstract | Research and development (R&D) expenditures play a crucial role in innovation and economic growth, significantly contributing to technological progress and the development of new products and services. The purpose of the research is to analyze how R&D expenses are treated in accounting, exploring the differences between capitalizing them as assets and recording them as expenses and their impact on companies' valuation. Research methods used include qualitative and quantitative analysis of normative documents, examining companies' financial reports, case studies, and statistical analysis of aggregated financial data to determine the relationship between the accounting treatment of R&D expenses and financial performance. The analysis results indicate that the accounting treatment of R&D expenses varies depending on International Financial Reporting Standards (IFRS), particularly IAS 38 - Intangible Assets. DOI: https://doi.org/10.53486/sstc.v2.34; CZU: 657:001.89(478+100); JEL: M41 | en_US |
dc.language.iso | other | en_US |
dc.publisher | Print-Caro | en_US |
dc.subject | research | en_US |
dc.subject | development | en_US |
dc.subject | innovation | en_US |
dc.subject | accounting | en_US |
dc.subject | IAS 38 | en_US |
dc.subject | intangible | en_US |
dc.subject | capitalization | en_US |
dc.subject | performance | en_US |
dc.title | Activitățile de cercetare-dezvoltare: activ sau cheltuieală? | en_US |
dc.type | Article | en_US |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Simp_St_al_tinerilor_cercet_7-8 aprilie 2023 Vol_2_p 147-150.pdf | 382.27 kB | Adobe PDF | View/Open |
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