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Activitățile de cercetare-dezvoltare: activ sau cheltuieală?

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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


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