Abstract
Advances in technology led to increased expenditure on research and development particularly in the electronics and aircraft industry. It was claimed that expenditure created an intangible asset producing future benefits.
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© 1991 R. Dodge
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Dodge, R. (1991). Accounting for research and development. In: The Concise Guide to Accounting Standards. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7096-1_12
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DOI: https://doi.org/10.1007/978-1-4899-7096-1_12
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-412-39610-6
Online ISBN: 978-1-4899-7096-1
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