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研究与开发费用同企业自创无形资产紧密相联,而研究与开发费用是作为资产还是作为当期费用处理,则是国际会计中争议甚多的问题。本文拟通过对国际上研究与开发费用
Research and development costs are closely linked to the company’s own intangible assets. Research and development costs are treated as assets or as current expenses. This is a very controversial issue in international accounting. This article plans to pass international research and development costs