Достоверното счетоводно дефиниране на научноизследователската и развойна дейност

Defining and interpreting the term research and development for accounting purposes

Daniela Georgieva

MPRA Paper from University Library of Munich, Germany

Abstract: The process of planning the research activities that are included within the scope of an innovative project is a complex and multi-layered one. At the end of this process an intangible asset is developed. For the purposes of a successful innovation the intangible asset must be properly valued and priced. It is mainly associated with the proper accounting of the expenditures within the scope of R&D. The thesis that the author advocate is that for the proper accounting of the intangible asset it is important to clearly distinguish the activities that are included at the research and the development phase. The main objective of the paper is to distinguish the activities within the scope of R&D, by a comparison of the accounting standards used in the United States, Great Britain and Bulgaria.

Keywords: research; development; basic research; applied research; accounting standards (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 M49 (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-acc
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Published in Институт за икономически изследвания - БАН ISBN 978-954-9313-04-8.1(2017): pp. 121-137

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