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О направлениях отражения расходом на исследования и разработки на счетах бухгалтерского учета // About the directions of accounting of costs for researches and development

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  • Кантаєва, О. В.

    (Житомирський державний технологічний університет)

Abstract

Classification of variants of innovations costs accounting in accordance with the legislation, suggestions of native and foreign authors, International Accounting and Financial Reporting Standards has been made. Проведена классификация вариантов отражения инновационных расходов на счетах бухгалтерского учета в соответствии с требованиями действующего законодательства, предложениями отечественных и зарубежных авторов и Международными стандартами бухгалтерского учета и финансовой отчетности.

Suggested Citation

  • Кантаєва, О. В., 2005. "О направлениях отражения расходом на исследования и разработки на счетах бухгалтерского учета // About the directions of accounting of costs for researches and development," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 34(4).
    • Handle: RePEc:scn:000ven:112935
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