research&development cost(intangible non-current asset)这是会计老师给的演讲题目,谁知道这是哪部分的知识,在哪几本书里有写到?最好有本中文的,有本英文的,
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research&development cost(intangible non-current asset)
这是会计老师给的演讲题目,谁知道这是哪部分的知识,在哪几本书里有写到?最好有本中文的,有本英文的,
楼主在哪个西方国家学会计啊?呵呵,我在澳大利亚.
这个是revenue和cost recognition的,当然R&D费用是讨论cost recognition, 你要讨论到这个recognition的criteria,最好一开始讲一下accounting framework之中的cost definition.有的公司capitalize R&D cost, 有公司直接当expense划掉,这是公司的一个选择,不过公司的做法必须符合这个framework.比如说这个研究是增加了公司的资本的,会给公司带来future economic benefit的,那可能这个公司会想要capitalize它.最后你要说一下两种做法的ramifications,直接作为expense划掉会降低profit,但是会有tax shield benefit,还有几点,大部分的书上都有列好.下面这本英文书是我学校用的教材.
Trotman, K. & Gibbins, M., 2009 Financial Accounting: An Integrated Approach,
4th edition, Melbourne: Thomson Nelson ITP.
中文教材的话新华书店会计区太多了,呵呵,我觉得还是英文书比较有用,演讲内容可以借用不少.欢迎追加提问.
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