| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Zhao, Ronald. |
| Article Title | Accounting standard for research and development costs / Ronald Zhao. |
| Is Part Of | The Hong Kong accountant ; v.6, no.6, Nov/Dec 1995, p.57-62, illus. |
| Abstract | In September 1994, the Hong Kong Society of Accountants issued SSAP 16 for research and development (R & D) costs, which "establishes the criteria for determining when research and development costs should be recognised as an expense and when they should be recognised as an asset". |