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Keywords: Development costs
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Journal Articles
R&D reporting practice: case of a developing economy
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2008) 9 (1): 122–132.
Published: 18 January 2008
... Accounting Standard Board (MASB) issued MASB 4, which covers research and development costs. This standard replaced the earlier International Accounting Standard 9, Accounting for Research and Development. The adoption of MASB 4 is seen as a specific accounting policy to measure the value of R&D...
