Costs of research and development in the view of the Accounting Act and the International Accounting Standard ? 38 “Intangible Assets”

Piotr Kozak ()
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Piotr Kozak: Nicolaus Copernicus University

Copernican Journal of Finance & Accounting, 2012, vol. 1, issue 1, 95-110

Abstract: The article is a critical analysis of the evidence and the presentation of the costs information of research and development as an integral part of innovation, resulting from the application for the purposes of the reporting rules of the Accounting Act and International Accounting Standard 38 Intangible Assets.

Keywords: cost accounting; deferred costs; innovation; intangible assets; research and development; R&D costs (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkcjf:v:1:y:2012:i:1:p:95-110

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