由于会计标准(准则)制订者之间缺乏一致性认识,加剧了研究与开发支出应作为资产或是应作为当期费用处理的实际困难。会计准则委员会(ASB)、财务会计准则委员会(FASB)、国际会计准则委员会(IASC)在此问题上各自表述了不同的处理方法。在美国,全部研究与开发支出需在其发生时一次性地予以核销(SFAS2,1974),但有一例外:对于出售、出租或以其他方式上市的计算机软件开发成 Due to the lack of consensus among accounting standards (guidelines) developers, the actual difficulties of research and development expenditures should be treated as assets or should be treated as current expenses. The Accounting Standards Board (ASB), the Financial Accounting Standards Board (FASB), and the International Accounting Standards Board (IASC) have each stated different approaches to this issue. In the United States, all research and development expenditures need to be written off once they occur (SFAS 2, 1974), with one exception: for computer software sold, leased, or otherwise marketed