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October 1, 1974The Accounting Review

Accounting for Research and Development Expenditures.

Earl A. Spiller Levis D. McCullers

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Key Points

The objective is to explore how research and development expenditures are accounted for in financial reporting.
Review of the book's content.
Discussion of key accounting principles.
Analysis of cost allocation methods.
Insights into proper accounting for R&D expenditures are presented.
The need for standardized practices is highlighted.
Recommendations for enhancing financial analysis of R&D are discussed.

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Implication

A book review of accounting practices for research and development expenditures, highlighting its implications for financial management.

Abstract

Reviews the book "Accounting for Research and Development Expenditures," by Oscar S. Gellein and Maurice S. Newman.

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Spiller et al. (1974) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a3055 https://doi.org/10.2308/tar-4492416

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Synapse has enriched 10 related papers. Consider them for comparative context:

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