Research & development

From ACT Wiki
Revision as of 22:11, 24 April 2020 by imported>Doug Williamson (Expand for IAS 38.)
Jump to navigationJump to search

(R & D).

Discovering new knowledge about products, processes, services and applying this knowledge to create new and improved products, processes, and services to fulfill market needs.


Relevant accounting standards include IAS 38 and Section 18 of FRS 102.


See also