Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities
Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities

Author: AICPA

Publisher: John Wiley & Sons

Published: 2016-11-07

Total Pages: 208

ISBN-13: 1937352781

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This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.

The Measurement of Scientific, Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development
The Measurement of Scientific, Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development

Author: OECD

Publisher: OECD Publishing

Published: 2015-10-08

Total Pages: 402

ISBN-13: 9264239014

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The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...

Research and Development in the Pharmaceutical Industry (A CBO Study)
Research and Development in the Pharmaceutical Industry (A CBO Study)

Author: Congressional Budget Office

Publisher: Lulu.com

Published: 2013-06-09

Total Pages: 65

ISBN-13: 1304121445

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Perceptions that the pace of new-drug development has slowed and that the pharmaceutical industry is highly profitable have sparked concerns that significant problems loom for future drug development. This Congressional Budget Office (CBO) study-prepared at the request of the Senate Majority Leader-reviews basic facts about the drug industry's recent spending on research and development (R&D) and its output of new drugs. The study also examines issues relating to the costs of R&D, the federal government's role in pharmaceutical research, the performance of the pharmaceutical industry in developing innovative drugs, and the role of expected profits in private firms' decisions about investing in drug R&D. In keeping with CBO's mandate to provide objective, impartial analysis, the study makes no recommendations. David H. Austin prepared this report under the supervision of Joseph Kile and David Moore. Colin Baker provided valuable consultation...

Airport Leadership Development Program
Airport Leadership Development Program

Author: Seth B. Young

Publisher:

Published: 2013

Total Pages: 329

ISBN-13: 030925907X

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"TRB's Airport Cooperative Research Program (ACRP) Report 75: Airport Leadership Development Program is designed to assist existing and future airport leaders to assess, obtain, and refine airport-industry leadership skills. The program includes forms for a full 360-degree individual assessment of core leadership traits. A complete facilitator guide with Microsoft PowerPoint presentations and participant workbooks and materials are also included on the CD-ROM that accompanies the print version of the report. The CD-ROM is also available for download from TRB's website as an ISO image. Links to the ISO image and instructions for burning a CD-ROM from an ISO image are provided below."--Publication info.