Historical review of the accounting treatment of research and development costs

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States

Dynamic double directional propagation channel analysis with dual circular arrays

Dynamic double directional propagation channel analysis with dual circular arrays. (pp. 6 p). Peer reviewed versio

The Management Of Research And Development And The Relevance Of Financial Accounting

This study investigates alternatives to current financial accounting treatment of research and development expenditures in United States public corporations.  A questionnaire survey was sent to members of the Financial Directors Network of the Industrial Research Institute of America, representing over forty percent of private research and development in the United States.   Background research and the survey indicate that if the financial reporting of research and development is modified, research and development will increase and a shift from short?term to long?term projects will occur; and finally United States public corporations will more effectively compete in the international markets

An empirical study of the relationship between financial accounting measurements and research and development expenditures in public corporations

The primary objective of this study is to gain a greater understanding of how the level and type of research and development expenditures are influenced by accounting measurement, if at all