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."
"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."
问题解答:
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