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What will be included in research and development costs and

Question - What's your understanding on Research and Development (R&D)? What will be included in research and development costs and how should that be recorded according to GAAP, what does IFRS say about R&D cost? What if R&D cost is recorded as assets, not expense and how will that affect the financial statements? Why are some intangible assets amortized whereas others are not?

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Accounting Basics: What will be included in research and development costs and

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