请教达人aicpa的far中两句话的意思和解释

yya · 发表于 2011-7-22 22:26:25

请教达人aicpa的far中两句话的意思和解释

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:

冬瓜 · 发表于 2011-7-26 02:07:50

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。

请教达人aicpa的far中两句话的意思和解释

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