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International Accounting
 

Research and signing investments in the international standards reporting

Vol. 14, Iss. 15, APRIL 2011

Available online: 19 April 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Varpaeva I.A. the senior teacher of chair «the Accounting and Audit», Nighny Novgorod Institute of Commerce
irinavarpaeva@mail.ru

Enterprise research and designing investments are an integral part of many types of businesses. A huge amount of such expenses and of many difficult aspects to make them legal, to estimate and reflect them in the accounting statements according to the International Standards Reporting, define the topicality of the article.

Keywords: research costs, development costs, intangible assets, financial reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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