The requirements of IAS 38 in respect of Research and Development expenditure are theoretically dubious and practically
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"The requirements of IAS 38 in respect of Research and Development expenditure are theoretically dubious and practically unnecessary. All such expenditure should be treated as an expense in the Income Statement and its amount disclosed in notes to the accounts."
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Related Book For
Corporate Finance
ISBN: 978-0077861759
10th edition
Authors: Stephen Ross, Randolph Westerfield, Jeffrey Jaffe
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