硏究開發費 會計處理의 選擇誘引에 관한 分析的 考察 = An Analytical Study on the Choice Incentives of Accounting for R & D Costs

다국어 초록 (Multilingual Abstract)

Our accounting rule for R & D costs requires selective capitalization, which should defer R & D costs that certain conditions as assets. In other words, management can capitalize ar expense R & D costs as their own judgment. Through the literature studies, therefore, this study tries to examine and analyze the choice of accounting methods about R & D costs in terms of agency theory which explains contracting costs and political costs in financial accounting.
Further, this study will throw an insight on economic conquences that management's arbitary choice of accounting methods have an effect upon interests.
For this objectives of study, theoritical and practical accounting methods for R & D are examined. Through an analytical review of works on the incentives and the economic consequences of accounting for R & D costs in U. S. A and Korea, this study suggests some insights about our standards and the future study.