The application of AC 122 to research and development, in the pharmaceutical industry : conceptual issues and implementation concerns : a case study
Includes bibliographical references. === Research and development spending has become increasingly important over the last two decades. Despite this, the South African business community has largely ignored the South African accounting standard for research and development costs, AC 122, issued in 1...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2016
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| Online Access: | http://hdl.handle.net/11427/17534 |