accounting for research and development costs
Accounting for research and development (R&D) activities is an area of divergence between U.S. Generally Accepted Accounting Standards (U.S. GAAP) and International Financial Reporting Standards (IFRS). Under U.S. GAAP, all R&D expenditures are charged to expense when incurred. According to...
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| Veröffentlicht in: | Review of business 2005-04, Vol.26 (2), p.42 |
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| creator | Gornik-Tomaszewski, Sylwia Millan, Miguel A |
| description | Accounting for research and development (R&D) activities is an area of divergence between U.S. Generally Accepted Accounting Standards (U.S. GAAP) and International Financial Reporting Standards (IFRS). Under U.S. GAAP, all R&D expenditures are charged to expense when incurred. According to IFRS, an intangible asset arising from development is recognized if specific criteria are met. Little progress has been achieved towards convergence on this issue. [PUBLICATION ABSTRACT] |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0034-6454 |
| ispartof | Review of business, 2005-04, Vol.26 (2), p.42 |
| issn | 0034-6454 |
| language | eng |
| recordid | cdi_proquest_journals_220924762 |
| source | Business Source Complete |
| subjects | Accounting policies Business combinations Comparative studies Convergence Costs Exposure drafts FASB statements Financial accounting standards GAAP Intangible assets International accounting standards International Financial Reporting Standards R&D Research & development Research & development expenditures |
| title | accounting for research and development costs |
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