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研发很重要,因此对研发进行专门测度很重要。国家层面是如此,于是有OECD开发然后应用到世界各国的《弗拉斯卡迪手册》;企业层面也是如此,于是有IASB制定被各国企业会计核算所遵循的《国际会计准则第38号——无形资产》。但是,受观察问题的视角、所遵循的基本方法论所影响,这两部国际规范存在诸多不同。了解这些不同很重要,一方面关系到数据的相互比对,另一方面关系到数据的应用分析。本篇短文就此做了初步比较,希望得到有兴趣者的关注。
R & D is important, so it is important to have a dedicated measure of R & D. So at the national level, there is the Frascati Handbook, developed by the OECD and then applied to countries all over the world; as is the case at the corporate level, IASB formulates IAS 38, International Accounting Standards No. 38, Intangible assets. " However, influenced by the basic methodology followed by the perspective of observation problems, there are many differences between these two international norms. Understanding these differences is important, on the one hand related to the mutual data, on the other hand related to the application of data analysis. This essay made a preliminary comparison, hoping to get the interest of those who are concerned.