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Toward research and development costs harmonization
journal contribution
posted on 2023-06-09, 01:41 authored by Iqbal Khadaroo, Junaid ShaikhDiscusses various approaches to the accounting treatment of research and development costs in the U.S., Great Britain, Australia, Japan, Malaysia and by the International Accounting Standard Board (IASB). Definition of research and development set by IASB; Comparison of accounting standards in the different countries; Role of the IASB.
History
Publication status
- Published
Journal
The CPA JournalISSN
0732-8435Publisher
New York State Society of Certified Public AccountantsIssue
9Volume
73Page range
50-55Department affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- Yes