Accounting for Research and Development Costs: The Impact on Research and Development Expenditures
1974年FASB第2号准则要求研发成本发生时立即费用化，改变了此前许多公司资本化摊销的做法，本文分析该会计处理对研发支出的影响。
In October 1974, the Financial Accounting Standards Board issued FASB Statement No. 2, Accounting for Research and Development Costs (henceforth FAS2). The essence of the mandated accounting treatment is stated in paragraph 12 of the Statement: All research and development [R&D] costs encompassed by this Statement shall be charged to expense when incurred. This accounting treatment was contrary to the practice followed by many firms which capitalized and amortized R&D costs. The Board's definition of R&D costs is quite inclusive following, with some modifications, the commonly used interpretation by the National Science Foundation. The Board defines R&D, in paragraph 8, as follows: