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Features of intellectual property reflection in accounting and in financial statements

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dc.contributor.author Lapițcaia, Liudmila
dc.contributor.author Leahovcenco, Alexandru
dc.date.accessioned 2021-03-09T09:00:09Z
dc.date.available 2021-03-09T09:00:09Z
dc.date.issued 2020-06
dc.identifier.issn 2537-6179; 1857-436X
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/1238
dc.description LAPIȚKAIA, Liudmila, LEAHOVCENCO, Alexandru. Features of intellectual property reflection in accounting and in financial statements. Eastern European Journal of Regional Studies. June 2020, vol. 6, issue 1, pp. 102-112. ISSN 2537-6179; E-ISSN 1857-436X. en_US
dc.description.abstract Intellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of intellectual property in the accounting is of great importance for the correct disclosure of information in the financial statements of the enterprise. From an accounting point of view, intellectual property can be reflected in different ways. There are certain difficulties and discussions regarding the correctness of the reflection of intellectual property in the accounting. In this article, the authors reveal controversial issues in the field of intellectual property accounting and suggest ways to solve them. This article also indicates ways to improve the accounting of intellectual property in the Republic of Moldova. JEL: M40, M41, M48, O34 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject accounting en_US
dc.subject intellectual property en_US
dc.subject financial reporting en_US
dc.title Features of intellectual property reflection in accounting and in financial statements en_US
dc.type Article en_US


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