Features of intellectual property reflection in accounting and in financial statements
Intellectual 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 di...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration
2020-06-01
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| Series: | Eastern European Journal of Regional Studies |
| Subjects: | |
| Online Access: | https://csei.ase.md/journal/files/issue_61/EEJRS_61_102-112_LAP.pdf |
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| _version_ | 1849707716504715264 |
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| author | Liudmila LAPIȚKAIA Alexandru LEAHOVCENCO |
| author_facet | Liudmila LAPIȚKAIA Alexandru LEAHOVCENCO |
| author_sort | Liudmila LAPIȚKAIA |
| collection | DOAJ |
| description | Intellectual 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. |
| format | Article |
| id | doaj-art-06ada0ecc3454c6ebd75d0c3da8ddd2b |
| institution | DOAJ |
| issn | 2537-6179 1857-436X |
| language | English |
| publishDate | 2020-06-01 |
| publisher | Academy of Economic Studies of Moldova (AESM), Center for Studies in European Integration |
| record_format | Article |
| series | Eastern European Journal of Regional Studies |
| spelling | doaj-art-06ada0ecc3454c6ebd75d0c3da8ddd2b2025-08-20T03:15:51ZengAcademy of Economic Studies of Moldova (AESM), Center for Studies in European IntegrationEastern European Journal of Regional Studies2537-61791857-436X2020-06-0161102112Features of intellectual property reflection in accounting and in financial statementsLiudmila LAPIȚKAIAAlexandru LEAHOVCENCOIntellectual 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.https://csei.ase.md/journal/files/issue_61/EEJRS_61_102-112_LAP.pdfaccountingintellectual propertyfinancial reporting. |
| spellingShingle | Liudmila LAPIȚKAIA Alexandru LEAHOVCENCO Features of intellectual property reflection in accounting and in financial statements Eastern European Journal of Regional Studies accounting intellectual property financial reporting. |
| title | Features of intellectual property reflection in accounting and in financial statements |
| title_full | Features of intellectual property reflection in accounting and in financial statements |
| title_fullStr | Features of intellectual property reflection in accounting and in financial statements |
| title_full_unstemmed | Features of intellectual property reflection in accounting and in financial statements |
| title_short | Features of intellectual property reflection in accounting and in financial statements |
| title_sort | features of intellectual property reflection in accounting and in financial statements |
| topic | accounting intellectual property financial reporting. |
| url | https://csei.ase.md/journal/files/issue_61/EEJRS_61_102-112_LAP.pdf |
| work_keys_str_mv | AT liudmilalapitkaia featuresofintellectualpropertyreflectioninaccountingandinfinancialstatements AT alexandruleahovcenco featuresofintellectualpropertyreflectioninaccountingandinfinancialstatements |