Assessment of the Recognition for Research and Development Costs as Intangible Assets
The paper studies the accounting of recognition of research and development costs as intangible assets of Lithuanian companies. This study aims to reveal the possibilities of recognizing research and development costs as intangible assets in accounting. The biggest problem arises when the company it...
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Format: | Article |
Language: | English |
Published: |
Šiaulių valstybinė kolegija / Šiauliai State Higher Education Institution
2022-12-01
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Series: | Taikomieji Moksliniai Tyrimai |
Subjects: | |
Online Access: | https://ojs.svako.lt/TMT/article/view/71 |