Accounting for Research and Development Costs: A Comparison of U.S. and International Standards (United States) Accounting for Research and Development Costs: A Comparison of U.S. and International Standards (United States)

Accounting for Research and Development Costs: A Comparison of U.S. and International Standards (United States‪)‬

Review of Business 2005, Spring, 26, 2

    • €2.99
    • €2.99

Publisher Description

Abstract 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.

GENRE
Business & Personal Finance
RELEASED
2005
22 March
LANGUAGE
EN
English
LENGTH
13
Pages
PUBLISHER
St. John's University, College of Business Administration
SIZE
269.3
KB

More Books Like This

Accounting for R&D Investments According to IAS 38 Accounting for R&D Investments According to IAS 38
2012
R&D Investment and the Financial Performance of Technological Firms. R&D Investment and the Financial Performance of Technological Firms.
2005
Accounting for Goodwill and Other Intangible Assets Accounting for Goodwill and Other Intangible Assets
2018
Profitability, Accounting Theory and Methodology Profitability, Accounting Theory and Methodology
2007
The Routledge Companion to Financial Accounting Theory The Routledge Companion to Financial Accounting Theory
2015
Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation
2014

More Books by Review of Business

Proposed Solutions to the FDIC Deposit Insurance Fund (Federal Deposit Insurance Corporation) Proposed Solutions to the FDIC Deposit Insurance Fund (Federal Deposit Insurance Corporation)
2011
Facilitation and Practical Competency Assessment of Shiphandling Skills (Painted Ship Upon a Painted Ocean, Seamanship) Facilitation and Practical Competency Assessment of Shiphandling Skills (Painted Ship Upon a Painted Ocean, Seamanship)
2004
A Taxation Model: The Korean Value Added Tax on Electronic Commerce. A Taxation Model: The Korean Value Added Tax on Electronic Commerce.
2004
Catholic Social Thought and Business Ethics: Catholic Social Thought and Business Ethics; The Application of 10 Principles. Catholic Social Thought and Business Ethics: Catholic Social Thought and Business Ethics; The Application of 10 Principles.
2004
Loss Control in High Technology Electronics Manufacturing: A Longitudinal Study of Occupational Safety. Loss Control in High Technology Electronics Manufacturing: A Longitudinal Study of Occupational Safety.
2003
Corporate Risk Management. Corporate Risk Management.
2003