Journal of Accounting and Investment
Vol 4, No 1: January 2003

Pengakuan Biaya Riset dan Pengembangan : Tinjauan terhadap SFAS No. 2

Inon Listyorini (Universitas Teknologi Yogyakarta)

Article Info

Publish Date
02 Feb 2016

Abstract

SFAS No. 2 requires that research and development costs to be recognized as an expense in the period of issuance of such costs. Such treatment caused problems matching revenue with expenses can not be met, the concept of grouping resources as assets applied inconsistently and the trade off between the qualitative characteristics of relevance with reliability in the presentation of research and development costs. Capitalization of research and development costs can be done to overcome these problems, with the capitalization requirements made after the technical feasibility test.

Copyrights © 2003




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Journal Info
Journal of Accounting and Investment
Website

Abbrev

ai

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...