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Costs of research and development in the view of the Accounting Act and the International Accounting Standard ? 38 “Intangible Assets”

Author

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  • Piotr Kozak

    (Nicolaus Copernicus University)

Abstract

The article is a critical analysis of the evidence and the presentation of the costs information of research and development as an integral part of innovation, resulting from the application for the purposes of the reporting rules of the Accounting Act and International Accounting Standard 38 Intangible Assets.

Suggested Citation

  • Piotr Kozak, 2012. "Costs of research and development in the view of the Accounting Act and the International Accounting Standard ? 38 “Intangible Assets”," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 1(1), pages 95-110.
    • Handle: RePEc:cpn:umkcjf:v:1:y:2012:i:1:p:95-110
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