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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.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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