Accounting for research and development (SSAP 13)

  • David Alexander


Before a business actually produces a product or a range of products, it has to decide on what it should produce, how it should produce it, what technical characteristics it should have, and so on. The business may also be carrying on more basic investigation into scientific and technical possibilities on the one hand, and future marketing trends on the other.


Development Cost Disclosure Requirement Development Expenditure Research Expenditure Accounting Period 
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Copyright information

© D.J.A. Alexander 1990

Authors and Affiliations

  • David Alexander
    • 1
  1. 1.Department of European BusinessLeeds Business SchoolUK

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