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Features of intellectual property reflection in accounting and in financial statements

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cris.sourceIdoai:irek.ase.md:1234567890/1238
dc.creatorLapițcaia, Liudmila
dc.creatorLeahovcenco, Alexandru
dc.date2021-03-09T09:00:09Z
dc.date2021-03-09T09:00:09Z
dc.date2020-06
dc.date.accessioned2023-11-13T10:20:35Z
dc.date.available2023-11-13T10:20:35Z
dc.descriptionLAPIȚKAIA, Liudmila, LEAHOVCENCO, Alexandru. Features of intellectual property reflection in accounting and in financial statements. Eastern European Journal of Regional Studies. June 2020, vol. 6, issue 1, pp. 102-112. ISSN 2537-6179; E-ISSN 1857-436X.
dc.descriptionIntellectual property is a powerful tool that helps the company feel confident in a competitive environment, attract investment, expand sales markets, thereby improving its financial position. The correct reflection of intellectual property in the accounting is of great importance for the correct disclosure of information in the financial statements of the enterprise. From an accounting point of view, intellectual property can be reflected in different ways. There are certain difficulties and discussions regarding the correctness of the reflection of intellectual property in the accounting. In this article, the authors reveal controversial issues in the field of intellectual property accounting and suggest ways to solve them. This article also indicates ways to improve the accounting of intellectual property in the Republic of Moldova. JEL: M40, M41, M48, O34
dc.formatapplication/pdf
dc.identifier2537-6179; 1857-436X
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1238
dc.identifier.urihttps://cris.ase.md/handle/123456789/3140
dc.languageen
dc.publisherASEM
dc.subjectaccounting
dc.subjectintellectual property
dc.subjectfinancial reporting
dc.titleFeatures of intellectual property reflection in accounting and in financial statements
dc.typeArticle
dspace.entity.typePublication
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