(ДВНЗ «Київський національний економічний університет імені Вадима Гетьмана», 2009-01-14) Безверхий, Костянтин Вікторович; Bezverhiy, Kostyantyn
The essence of the terms "research" and "development" is disclosed in the article with a detailed description of the stages of their conduct according to the current regulatory and legal documents. On the basis of this, the essence of expenses for research and development is clarified and the organization of their accounting is disclosed in the paper.