Browsing by Subject "R&D, capitalization, IFRS, US GAAP, software industry"
Now showing items 1-1 of 1
-
Capitalization of software development costs -a comparison between EU and U.S.
(2014-06-09)Background: The world is moving towards a knowledge-based, rather than manufacturing-based, industry. During the last decade both EU and U.S. have increased their R&D spending, especially for software development. ...