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Press article, video or other popular media (2006), Les Echos, pp. 8-9

R&D : Les IFRS renforceront-elles l'information comptable ?

JENY Anne

On one hand, IFRS presribe the capitalization of R&D costs if they fulfill certain conditions. On the other hand, under French rules capitalization of R&D costs remains a choice for the managers. This article examines arguments in favor and against capitalization of R&D costs. Results of empirical research works since 15 years bring elements for answering this question.

JENY, A. (2006). R&D : Les IFRS renforceront-elles l'information comptable ? Les Echos, pp. 8-9.

Keywords : #Capitalisation, #IFRS, #R&D