Download PDFOpen PDF in browserInflation Risk That May Be Hidden in Your Stock PortfolioEasyChair Preprint 1023014 pages•Date: May 22, 2023AbstractResearch and development (R&D) costs are an important component of many industries, particularly those in the technology and pharmaceutical sectors. However, the accounting treatment of R&D costs can vary across different countries and accounting standards, which can create challenges for companies operating in multiple jurisdictions. As a result, there have been efforts to harmonize the accounting treatment of R&D costs to improve transparency and comparability across different markets. The concept of harmonizing R&D costs is to achieve consistency in the accounting treatment of R&D costs across different jurisdictions. Currently, there are different accounting standards that are used to account for R&D costs such as Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS) and many others. Keyphrases: Inflation Risk T, accounting principles, accounting standards
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