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ACCOUNTING TREATMENT FOR R&D ACTIVITIES IN ACCORDANCE WITH IFRS AND ROMANIAN LEGISLATION

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...

Persistent link: https://www.econbiz.de/10010616177

Recognition of Revenues. IAS 18 ”Revenue” versus OMFP 3055/2009 Regarding the Approval of Accounting Regulations in Compliance with European Directives

Dorina, Luþã; Sorin, Grigorescu; Ionela, Popa - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1208-1212

the revenues. Revenue recognition and evaluation take place according to applicable accounting regulations. The present …

Persistent link: https://www.econbiz.de/10010679433

The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266

Persistent link: https://www.econbiz.de/10012039756

Effect on the comparability of accounting choices of Brazilian companies in property, plant and equipment recognition

Lemes, Sirlei; Costa, Patrícia de Souza; Martins, … - In: International journal of economics and accounting : IJEA 6 (2015) 4, pp. 301-325

Persistent link: https://www.econbiz.de/10011550201

Profit return in civil aviation and fleet insurance : GAAP, financial reporting and tax applications

Kaymaz, Onder; Kaymaz, Ozgur - In: Review of business & finance studies : RBFS 6 (2015) 2, pp. 45-57

Persistent link: https://www.econbiz.de/10010519877

An analysis of concepts and evidence on the question of whether IFRS should be conservative

Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207

Persistent link: https://www.econbiz.de/10011296080

The economic consequences of discrete recognition and continuous measurement

Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012237551

Does recognition versus disclosure affect value relevance? : evidence from pension accounting

Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127

Persistent link: https://www.econbiz.de/10009751731

Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism

Barker, Richard; McGeachin, Anne - In: Accounting and business research : a research quarterly … 43 (2013) 6, pp. 579-604

Persistent link: https://www.econbiz.de/10010230166

Accounting as a means to legitimacy : the case of internally generated intangibles

Lundh, Simon; Seger, Karin; Frostenson, Magnus; Helin, Sven - In: Qualitative research in accounting & management 21 (2024) 2, pp. 77-104

Persistent link: https://www.econbiz.de/10014512540