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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Bibliographic Details
Main Author: Rita Bužinskienė
Format: Article
Language:English
Published: Šiaulių valstybinė kolegija / Šiauliai State Higher Education Institution 2022-12-01
Series:Taikomieji Moksliniai Tyrimai
Subjects:
Online Access:https://ojs.svako.lt/TMT/article/view/71