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Keywords: SFAS No. 86
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (1): 39–57.
Published: 01 March 2014
...Gopal V. Krishnan; Changjiang (John) Wang SYNOPSIS Capitalization of software research and development costs (SDC) under SFAS No. 86 is the only exception to SFAS No. 2 that calls for immediate expensing of R&D costs. Although intangible assets have become increasingly relevant for firm...
