Accounting Treatment of R&D in Different Countries and Recommendation of Which Treatment Is Better Than Others
Introduction Activities that generate or enhance goods or processes are included in the accounting for research and development (Mazzi et al., 2019). The main issue for businesses is that research and development (R&D) expenses cannot be capitalized since their future benefits are unlikely to be realized (Ertuğrul, 2020). Several nations’ accounting regulations mandate that businesses ... Read More
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