Uznawanie kosztów badań i rozwoju w rachunko- wości
Recognition of research and development cost in accounting

Summary/Abstract: Due to the rising costs of R&D, it seems crucial to develop institutional solutions that encourage companies to expand their R&D efforts. The rules of recognition of R&D costs may constitute such a solution. The aim of this article is to assess the usefulness of reporting information resulting from the various ways of recognizing R&D costs in accounting. This may contribute to further work on optimizing these solutions and subsequently encourage companies to increase their R&D investments. In the article, literature was analyzed using inductive inference.

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