英语翻译"With reference to section 3.2 “Design and implementatio

问题描述:

英语翻译
"With reference to section 3.2 “Design and implementation/operation of a control process in R&D” we kindly ask to take the following into consideration:
Organizational issues
As the capitalization of development expenditures is mandatory under IAS 38 (different to US GAAP) we recommend finding / defining some kind of organizational policy for reporting and measuring development costs under IFRS.This policy should include some “benchmark documentation” guidance.For economical and strategic reasons most of the companies try to capitalize only as few R&D expense as possible.An organizational policy is a useful method to align a common global approach."
1个回答 分类:英语 2014-10-23

问题解答:

我来补答
关于3.2节“设计和研发方面的控制工艺的操作/执行,我们还要考虑以下内容:
组织问题
根据IAS38(不同于美国公认会计原则)条款,作为发展费用支出的资本是强制性的,我们建议根据国际财务报告准则找出/定义若干组织政策进行报告和测量开发成本.此政策应该包括一些“基准文件”指导.关于经济的和战略的原因,大多数公司都设法资本化,因此只有少数的研发设计费用可用.一个组织政策是定位常见整体法的一种有用方式.
 
 
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