Accounting for innovation: The impact on technology companies of accounting for R&D activity under IFRS

March 2010
  • Print-friendly version
The impact on technology companies of accounting for R&D activity under IFRS

At a glance

This executive summary addresses the differences between US GAAP and IFRS for R&D in the technology sector.

Innovation drives differentiation and enables success in the technology sector. But how do companies account for innovation? This executive summary addresses the differences between US GAAP and IFRS for R&D, the impact of the changes, and how companies can begin to address these changes.