ACCOUNTING OF R&D EXPENDITURES IN EUROPE, USA AND RUSSIA |
| 2 | |
| 2010 |
| scientific article | 657 | ||
| 218-226 | IAS, RAS, U.S. GAAP, investors, tax authorities, comparison, providing information to users of financial statements |
| The approaches to accounting of R&D expenditures in the system of international accounting standards (IAS), in
the system of US generally-accepted accounting principles (GAAP) and in the system of Russian accounting
standards (RAS) are compared from the point of view of providing information for two key users of financial
reporting, namely investors and the state, in particular, tax authorities. |
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