Reporting of Scientific Research – between Assets and Liabilities

Author:Professor Bogdan Ștefan IONESCU, PhD.; Delia PLEŞCAN, PhD. Student

JEL:M41, M49

DOI:

Keywords:scientific research, reporting, balance sheet, assets, liabilities, taxonomy

Abstract:
In this paper, the authors present an approach of reporting scientific research through the accounting model. They intend to draw up the balance sheet of scientific research, by defining equities, "debts" and assets, based on the accounting balance sheet model. Also, a scientific research approach similar to XBRL is aimed at, namely a method through which financial statements reported according to country-specific regulations become comparable and provide consistent financial information.\r\n

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