Particularități privind contabilitatea imobilizărilor necorporale generate intern – Partea a II-a
Particularities on the accounting of internally generated intangible assets – Part II
Author(s): Alexandrina Teodora BorfoaiaSubject(s): Law, Constitution, Jurisprudence, Civil Law, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Universul Juridic
Keywords: internally generated intangible asset; fiscal incentives; research-development activities;
Summary/Abstract: Starting from the accounting for internally generated intangible assets by the entities, the article aims to illustrate some aspects regarding the fiscal incentives granted at the calculation of the fiscal result for the research-development activities.
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 02
- Page Range: 6-10
- Page Count: 5
- Language: Romanian
- Content File-PDF