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近年来，企业对研究与开发活动的日益关注，使得会计不得不考虑研究与开发支出的呈报对会计报表决策有用性的影响。在此，笔者借鉴国外经验，就研究与开发支出在资产负债表中的确认问题提出自己的观点。一、研究与开发活动的特点１．未来经济利益的不确定性。首先，研究与开发
In recent years, the increasing concern of enterprises in R & D activities has led accounting firms to consider the impact of reporting R & D expenditures on the usefulness of accounting decisions. Here, I learn from foreign experience, put forward my point of view on the confirmation of the research and development expenditure in the balance sheet. First, the characteristics of research and development activities 1. Uncertainty about future economic benefits. First, research and development