Toward research and development costs harmonization

Khadaroo, Iqbal and Shaikh, Junaid (2003) Toward research and development costs harmonization. The CPA Journal, 73 (9). pp. 50-55. ISSN 0732-8435

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Discusses 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.

Item Type: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
Subjects: H Social Sciences
Depositing User: Tahir Beydola
Date Deposited: 14 Jun 2016 14:51
Last Modified: 14 Jun 2016 14:51
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