Accounting for Research and Development Costs: A Comparison of U.S. and International Standards (United States)
Review of Business 2005, Spring, 26, 2
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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
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