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Research Article

The Validity of the 1998 Accounting Standard Revision on Selective Capitalization of R&D Expenditures

Kim, Jeonggyo1 · Shin, Taeyong2

1 Pusan National University, 2 CPA (Korea & USA)

Published: January 2005 · Vol. 34 No. 6 · pp. 1715-1749
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