从美国、加拿大对研究与开发费用的会计处理看会计原则的权衡取舍  

On the Choice of Accounting Principles in the Light of Disposal of R & D Costs in the U S and Canada

作　　者：王新华[1] 

机构地区：[1]暨南大学

出　　处：《石家庄经济学院学报》1999年第2期150-153,共4页Journal of Shijiazhuang University of Economics

摘　　要：美国与加拿大对研究与开发费用的会计处理，代表了当今世界的两种主流观点。本文对美国和加拿大的研究与开发活动会计准则进行了对比分析，认为研究与开发活动会计准则的制定，要考虑相关性。The accounting disposal of R & D costs in the U S and Canada represents the two mainstream opinions in the world. This paper has made a comparative analysis of accounting priniciples concerning R & D activities in the U.S. and Canada, and drawn a conclusion that the setting of accounting principles for R & D activities should consider one of the many trade offs made among relevance, reliability, and cost benefit.

关 键 词：美国 加拿大 研究与开发 会计处理 会计原则 

分 类 号：F233[经济管理—会计学] F231[经济管理—国民经济]