Is it U.S. GAAP or IFRS? : understanding how R&D costs affect ratio analysis

Jean Turlington, Stephan Fafatas, Elizabeth Goad Oliver

Year of publication:	2019
Authors:	Turlington, Jean ; Fafatas, Stephan ; Oliver, Elizabeth Goad
Published in:	Business horizons. - Amsterdam : Elsevier, ISSN 0007-6813, ZDB-ID 222663-7. - Vol. 62.2019, 4, p. 427-436
Subject:	IFRS \| U.S. GAAP \| Financial statement analysis \| Research and development \| Accounting for research and development \| Bilanzierungsgrundsätze \| Accounting standards \| USA \| United States \| Industrieforschung \| Industrial research \| Bilanzanalyse \| Jahresabschluss \| Financial statement \| Rechnungswesen \| Accounting

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