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

Baštincová, Anna

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1999/04 Scientific papers, Series D
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Možnosti aplikácie medzinárodného účtovného štandardu (IAS)9 - náklady na výskum a vývoj v podmienkach SR a ČR

Baštincová, Anna

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URI: http://hdl.handle.net/10195/32210

Datum publikování: 1999

Document type: Article

xmlui.ArtifactBrowser.SimpleSearch.filter.source: Scientific papers of the University of Pardubice. Series D Faculty of Economics and Administration. 4 (1999)

ISSN: 1211-555X

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.

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