Možnosti aplikácie medzinárodného účtovného štandardu (IAS)9 - náklady na výskum a vývoj v podmienkach SR a ČR

Abstract

As the of overall changes in accounting legislation, there is also a significant change in the accounting of research and development costs. As of January 1st 1999 research cost cannot be capitalised while, under given conditions, there is a possibility to capitalise cost for development.