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在当今时代,企业之间的竞争日益激烈,这种激烈的竞争又典型地表现在跨国公司间的国际竞争上。由于先进的科学技术的应用在竞争中占有重要地位,许多公司不得不投入巨额资金进行研究与开发工作,因而必然产生大量的研究与开发费用。对于这部分巨额费用如何处理,世界各国及其跨国公司各有其做法。本文试图比较各国的做法并分析、对比新旧国际会计准则 IAS9,以期对我国准则的制定和实务操作有所启
In today’s era, the competition among enterprises is becoming increasingly fierce. This fierce competition is typically reflected in the international competition among multinational companies. Because the application of advanced science and technology occupies an important position in the competition, many companies have to invest huge sums of money for research and development, and thus will inevitably produce a lot of research and development costs. Regarding how to deal with this huge amount of expenses, countries around the world and their multinational companies have their own methods. This article attempts to compare the practices of various countries and analyze and compare the old and new international accounting standards IAS9, in order to make some inspirations for the formulation and practical operation of our standards.