Optimizing Recognition of The R&D Cost:The Trade-off between Relevance and Reliability.

碩士 === 國防管理學院 === 國防財務資源研究所 === 91 === Recently, most enterprises devote lots of effort in R&D to create the market value and acquire the advantage of competition. As the growth of R&D input, the recognition of R&D cost has become a major issue in accounting. There are many differences a...

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Bibliographic Details
Main Authors: Allen Lin, 林愛倫
Other Authors: Chin-ChenYeh
Format: Others
Language:zh-TW
Published: 2003
Online Access:http://ndltd.ncl.edu.tw/handle/87966857658043098079