硏究開發費 會計에 관한 硏究 = A Study on Accounting for Research and Development Costs

다국어 초록 (Multilingual Abstract)

In the face of the rapid changes in the environment and high technology. the strengthening of business earning power through R & D activities is essential to business survival and growth As the amount of investment for R & D activities is gradually increased. accounting for R & D costs may affect on the interests relationship among investors, creditors and others
As accounting practices for R & D in our country don't have their own principles, they do not provide useful informantion to those who have intersted in business. The purpose of this study is to propose a desirable method for the accounting treatment and disc1osure of R & D costs by examining and comparing various accounting standards in advanced foreign countries Except in the U S A where expensing is mandated by FASB Statement No. 2, selective capitalization is in mode as showed in IAS. No. 9 and ASC Ⅰ support the selective capitalization theory that R & D costs. If specified conditions are fulfiled, should be capitalized when incurred and all other R & D costs should be charged to expense of the period
In conclusion, as provisions for R & D costs in our country vary with laws and regulations, and accounting concepts have not been clearly formed, it is suggested that accounting method of R & D costs shoud be unified to reliable and rational standards