On R&D Capitalization and Value Relevance: a Commentary
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منابع مشابه
In-process R&D: To capitalize or expense?
The FASB recently proposed the capitalization of acquired in-process R&D costs to replace the current practice of expensing this item. This proposal will likely be strongly opposed by corporate executives. We examine whether in-process R&D is an asset worthy of capitalization or an expense, and, if it is an asset, how reliable is its estimate. We find a significant association between the value...
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