Please use this identifier to cite or link to this item:
|Title:||Accounting for research and development and software cost||Authors:||Low, Judith Chu Li
Tan, Bee Kuan
Wong, Wai San
|Keywords:||DRNTU::Business::Accounting::Standards||Issue Date:||1994||Abstract:||R&D activities is an area in accounting theory which generates a lot of controversies. The rules currently governing accounting for R&D is not firm in its foundation and are subject to a lot of criticisms. R&D activities in Singapore have grown in significance as our economy starts emphasising the importance of high technology activities and information technology. The issue of- what is the best treatment for R&D costs as well as the proper treatment for software development cost will inevitably arise again. This is because the current standard that we have for Accounting for R&D, SAS 9, is not specific enough and we do not have any guidelines regarding the treatment of software development cost.||URI:||http://hdl.handle.net/10356/63533||Rights:||Nanyang Technological University||Fulltext Permission:||restricted||Fulltext Availability:||With Fulltext|
|Appears in Collections:||NBS Student Reports (FYP/IA/PA/PI)|
Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.