Accounting For Intangible Assets: Research and Development Cost of Select Units - Softcover

Jasti, Ravi Kumar; Athma, Prashanta

Softcover

ISBN 10: 3659358576 ISBN 13: 9783659358579

Verlag: LAP LAMBERT Academic Publishing, 2013

Inhaltsangabe

Intangible Assets do not have any physical presence and therefore the evidence of their existence is not always visible and this poses a major problem in accounting for. Nevertheless, Research and Development (R&D) helps to create intangible assets through its innovation. Therefore, there is a need for classifying the R&D costs into recurring and non-recurring expenditure for the purpose of accounting for R&D costs. Indian Accounting Standard AS26 and International Accounting Standards IAS38 deal with the accounting for Intangible Assets. The present book, therefore, provides a conceptual framework of Accounting Standards and a comparison of the Indian AS with that of the IAS. This book consists of seven chapters. The book is mainly for the academicians, researchers and the students of Commerce and Management at post Graduate level and as well as for the Professional Courses. The book is focused on Accounting Standards covering Indian and International Accounting Standards; Research and Development - Trends and Progress; Accounting Treatment of Intangible Assets of Select Units; and Financial Performance of the Select Units.

Details zur Ausgabe

• Verlag: LAP LAMBERT Academic Publishing
• Erscheinungsdatum: 2013
• Sprache: Englisch
• ISBN 10: 3659358576
• ISBN 13: 9783659358579
• Einband: Taschenbuch
• Anzahl der Seiten: 260
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: VDM Verlag Dr. Müller; customerservice@vdm-vsg.de; ; Brivibas gatve 197; Riga; 1039; Lettland