Under U.S. GAAP, the cost of internally intangible assets not acquired from others (i.e., developed internally) should be expensed against income when incurred because U.S. GAAP prohibits the capitalization of research and development costs
Under IFRS, research costs related to an internally developed intangible asset must be expensed, but an intangible asset arising from development is recognized if the entity can demonstrate aU of the following:作者: 冬瓜 时间: 2011-7-26 02:07
楼主你只需记住R&D (research and development) fees在US GAAP下是都要被EXPENSE的，但是IFRS 可能允许（不是一定，需要满足一定条件）capitalize development cost, research related cost是要被expense的。