Acta Metallurgica Sinica(English letters)
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车培荣
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CHE Pei-rong
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摘要： 根据《企业会计准则─无形资产》,企业无形资产在依法申请取得前发生的研究和开发费用应全部费用化。在会计实务中,此规定引起了很多的争论。本文将比较不同国家研究和开发费用的会计处理标准,重点讨论中国、澳大利亚以及国际会计准则IAS38等标准的不同,并以澳大利亚SMS公司为例进行分析,最后提出自己的建议。
关键词: 无形资产, 确认和计量, 研究和开发费用, 会计核算, 财务管理
Abstract: Research and development costs play an important role in a lot of companies. The issue of accounting for research and development costs attracts more and more concern. Accounting Standard for Business Enterprises: Intangible Assets is a standard regarding accounting for research and development costs because there is not a separate standard for research and development costs in China. Research and development costs incurred prior to the legal application of obtaining the intangible asset should be recognize...
Key words: intangibleassets, recognitionandmeasurement, researchanddevelopmentcosts, accounting, finacialmanagement
中图分类号:
F275
F230
车培荣. 研究和开发费用的会计处理研究[J]. Acta Metallurgica Sinica(English letters).
CHE Pei-rong. AStudyofaccountingforresearchanddevelopmentcosts[J]. Acta Metallurgica Sinica(English letters).
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https://journalsk.bupt.edu.cn/CN/Y2004/V6/I4/26
