Essays on capitalizing Research and Development expenditures
The next international version of the System of National Accounts (SNA) will recommend that Research and Development (R&D) expenditures be treated as capital formation instead of immediate expenses as in the present SNA 1993. This recommendation brings in challenges to many aspects of measuring...
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Format: | Others |
Language: | English |
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University of British Columbia
2009
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Online Access: | http://hdl.handle.net/2429/11557 |