Particularități privind contabilitatea imobilizărilor necorporale generate intern. Partea I
Particularities on the accounting of internally generated intangible assets - Part I
Author(s): Alexandrina Teodora BorfoaiaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: internally generated intangible assets; research phase; development phase;
Summary/Abstract: The article aims to present some of the specific aspects of accounting for internally generated intangible assets. These refer both to the criteria for recognizing such an asset and to the accounting of costs in the two phases of the process of its generation.
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 01
- Page Range: 15-20
- Page Count: 6
- Language: Romanian
- Content File-PDF