从美国,加拿大对研究与开发费用的会计处理看会计原则的权衡取舍

美国与加拿大对研究与开发费用的会计处理,代表了当今世界的两种主流观点。本文对美国和加拿大的研究与开发活动会计准则进行了对比分析,认为研究与开发活动会计准则的制定,要考虑相关性、可靠性及成本效益关系等多项原则的权衡取舍

On the Choice of Accounting Principles in the Light of Disposal of R & D Costs in the U S and Canada

The accounting disposal of R & D costs in the U S and Canada represents the two mainstream opinions in the world. This paper has made a comparative analysis of accounting priniciples concerning R & D activities in the U.S. and Canada, and drawn a conclusion that the setting of accounting principles for R & D activities should consider one of the many trade offs made among relevance, reliability, and cost benefit.