硏究開發費 會計에 關한 硏究 = (A) study on accounting for research and development costs
저자
발행사항
광주 : 全南大學校 大學院, 1982
학위논문사항
학위논문(석사)-- 全南大學校 大學院: 經營學社會計學專攻 1982
발행연도
1982
작성언어
한국어
주제어
KDC
325.9 판사항(3)
발행국(도시)
광주
형태사항
86 p. ; 26 cm .
소장기관
Because of the rapid changes in the environment and technology, modern companies need to constantly develop new products and techniques to maintain their growth as well as their survival. As the amount of investment for R & D activities is gradually increased, accounting treatment and the disclosure problems of increased R & D costs may affect on financial position, measurement of periodic net income and profitability of securities in the future.
Nevertheless, the unified accounting standards for R&D costs have not been established in Korea and not even in advanced foreign countries.
The purpose of this study is to examine and compare various definitions of R&D, the characteristics and accounting treatment of R&D costs; and finally, to propose a reasonable method for the accounting treatment and disclosure of R&D costs.
There are several theories about the accounting treatment of R&D costs. One is that all R&D costs should be charged to expense when incurred(; expense theory),the other is that they should be capitalized when incurred (;asset theory),the third is that the costs, if specified conditions are fulfilled, should be capitalized when incurred and all other costs should be charged to expense (;selective capitalization theory),etc.
However, the application of the theories mentioned above depends upon the national situation where it is applied.
The expense theory insists that all R&D costs should be charged to expense when incurred because of;
(1) uncertainty of future benefits,
(2) lack of causal relationship between expenditures and benefits,
(3) difficulty in accounting recognition of economic resources,
(4) inreasonableness of matching revenue and expense,
(5) lack of usefulness of result informations.
The asset theory insists that all R&D costs should be capitalized as assets when incurred and deferred during the future periods in which they produce benefits because of;
(1) reduction of uncertainty in practical activities and control by portfolio theory,
(2) possibility of causal relationship between expenditures and future benefits (sales, additional value, etc.),
(3) accounting recognition of economic resources,
(4) criticism of conservatism.
However, the theories may be criticized as follows.
If all R & D costs should be charged to expense when incurred, as in the expense theory, there is no matching between expenditures and benefits in a successful project. And if all R & D costs should be capitalized as assets when incurred and deferred during the future periods in which they produce benefits, as in the asset theory, it results in deferring of loss in a failed project.
The debate between the two theories arise from the difference in interpretation of uncertainty in the future benefits.
Therefore, it is far from being desirable to choose one extreme of the two theories.
For these reasons, I support the selective capitalization theory that R & D costs, if specified conditions are fulfilled, should be capitalized when incurred and all other R & D costs should be charged to expense of the period.
IAS(International Accounting Standards) No.9, i.e., Accounting for R&D Activities, takes the selective capitalization theory. As the conditions of deferment, IAS No.9 prescribes five criteria as following;
(1) clear definition of respective program and its identification,
(2) demonstration in the technical feasibility,
(3) consistency of manager's intention for the project,
(4) clear indication of a future marketability and demonstration of its usefulness,
(5) continuance with adequate resources till the project can be accomplished.
None of these factors, however, lends itself to establishing a condition that could be objectively and comparably applied by all enterprises. Considerable judgement is required to identify the point in the progress of a R&D project at which a new or improved product or progress is "defined" or is determined to be "technologically feasible", "marketable", or "useful".
The financial statements that are used to provide the users with useful information should not be prepared from subjective point of view, which causes misunderstanding in predicting, comparing and evaluating the companies. They must contribute to accomplish the aim of all users reducing risks from uncertainty in the future.
Accordingly, it is desirable that, if it is possible, total costs as well as the character, degree of progress, view, expected costs of the project are disclosed in the financial statements.
But, they must determine the amount of disclosure in comparing social benefits with social damages of the disclosure.
And many users of financial statements require the company to disclose R&D costs as a separate item in the income statement.
In Korea the rate of R&D expenditures to GNP or sales is relatively low in world-wide comparison. Furthermore, rules and regulations of the accounting treatment of R & D costs are conflicting among others and not unified.
In conclusion, it is suggested that accounting methods of R&D costs should be unified to reliable and rational standards in order to eliminate prevailing confusion in accounting practice.
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