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Treatment of R&D under International Accounting Standard

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Unit 13 Financial Reporting - Level 4 (Diploma in Business)

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Research and Development Accounting

  • Definition of R&D
  • Accounting predicament
  • Treatment of R&D under UK GAAP (SSAP 13)
  • Treatment of R&D under International Accounting Standard (IAS 38)
  • Evaluation of better approach


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