تكاليف البحث و التطوير و معالجاتها المحاسبية

الملخص EN

This research is concerned with discussion of Research and Development costs and how to deal with them from the point view of the accountancy.

There fore the research is divided into three main topics.

The first discussed the status of the research and development in the Arab world.

The second deals with presenting some concepts for the research and development.

While the third is taking into consideration the accounting system that used with the cost of research and Development In the first subject it was still that the status of research and development in the Arab world under the standards that the world used to deal with .In the second there are many concepts for the research and development which represent as a tool to collect data and information and improve them.

The third was displayed the accounting action to deal with costs in order to improve the production of goods.

Besides the topics taking into consideration the types of foundations.

There are two kinds of foundations, The first dealing with research for their account.

While the second doing that for the others accounts.

Finally it is necessary for every organization to get Accounting books used especially for dealing with Accounting costs of the research and development and declare about them, when it would be necessary.