Home  Journals  International Accounting  9(255) - 2013 March

Problems of RAS 17/02 "Accounting for research, development and technological work" in modern conditions of commercial organizations

Available online: 4 March 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

In the article similarities and distinctions of recognition and the accounting of expenses on research, developmental and technological works in accounting and a tax the accounting of the commercial organizations are considered, and also proposals on their convergence are revealed.

Keywords: research activities, development activities, PBU 17/02 "Accounting for R & D", accounting, tax accounting, IAS 38 "Intangible Assets"

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

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