Research and Development Arrangements SFAS 68, October 1982 “Research and Development Arrangements” Research and development arrangements Research and development is funded by other parties Forms
Tag: asc 730
Research and Development Costs SFAS 2, October 1974 “Accounting for Research and Development Costs” General rule for research and development costs Research and development costs
Research and Development (R&D) costs are recognized as an expense during the period. Being recognized as an expense means that such costs are not capitalized