FinREC has issued a working draft of the AICPA Accounting and Valuation Guide Assets Acquired to Be Used in Research and Development Activities. More information, and a downloadable version of the working draft, are available.
Source: http://feedproxy.google.com/~r/AICPA_FinancialReportingCenter/~3/ZI26LmC8pIY/WD_Assets_Acquired_RD.aspx
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