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Research and development

In: UK Gaap

Author

Listed:
  • Mike Davies

    (Ernst & Young)

  • Ron Paterson

    (Ernst & Young)

  • Allister Wilson

    (Ernst & Young)

Abstract

There are essentially four possible methods of accounting for research and development expenditure. These are as follows: (a) charge all costs to expense when incurred; or (b) capitalise all costs when incurred; or (c) capitalise costs when incurred providing specified conditions are fulfilled and charge all others to expense; or (d) accumulate all costs in a special category distinct from assets and expenses until the existence of future benefits can be determined. Each of the above is considered in turn.

Suggested Citation

  • Mike Davies & Ron Paterson & Allister Wilson, 1992. "Research and development," Palgrave Macmillan Books, in: UK Gaap, edition 0, chapter 0, pages 567-585, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-12998-0_9
    DOI: 10.1007/978-1-349-12998-0_9
    as

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