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Keywords: Development costs
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2008) 9 (1): 122–132.
Published: 18 January 2008
... not be capitalized and in‐house development costs are considered an intangible asset if they meet all six criteria prescribed by the standard. One of the major challenges of reporting R&D costs as an intangible asset is the difficulty in estimating the future intellectual capital build‐up of the firm derived...
