MIHAI, Iuliana Oana; MIHALCIUC, Camelia; MIHAI, Cosmin - In: The Annals of the "Stefan cel Mare" University of … 11 (2011) 1(13), pp. 226-236
In this paper, we will consider the accounting treatment of research and development expenses as operating expenses or intangible assets. The treatment of R&D activities has been a subject of particular controversy internationally. While there is general (but not universal) agreement that...
