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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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Official URL: http://archives.cpajournal.com/2003/0903/dept/d095...
Abstract
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 |
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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 |
URI: | http://srodev.sussex.ac.uk/id/eprint/61487 |