nnのCPA試験の旅 in Hawaii CPA試験の旅 in Hawaii

Hello again!

by nn_77
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タグ:様々なコストの処理 ( 1 ) タグの人気記事

R&D costs and others


I took the picture above on my way to Osaka University, which I visited on business today. Professors at Osaka Univ. are committed to a lot of major researches and developments collaborating with private companies: biotechnology, robot technology, medical researches, and so on.

That reminds me. Accounting for R&D costs is one of the subjects I have to review again for USCPA exam.

One of the confusing topics in FARE is how to account for certain expenditures.
A MCQ often goes, "Should this be expensed when incurred, or be amortized and expensed over a certain period?" I cannot give a quick answer to this sort of question.
I made a summary note about this as a reminder for myself.

Major subjects are…
(1) Business combination related cost
(2) Bond Issue Costs
(3) Loan Obligation Fees
(4) R&D Costs
(5) Computer Software Costs

For more details about the items above, click “MORE” below!

by nn_77 | 2005-12-01 13:12 | >FARE | Comments(1)