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.