Romaniv, Rostyslav. “Accounting and Analytical Reflection of R&D Costs in Domestic and International Regulatory Framework: A Comparative Aspect”. Herald of Economics, no. 3 (November 8, 2025): 106–118. Accessed May 19, 2026. https://visnykj.wunu.edu.ua/index.php/htneu/article/view/1824.