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What is the accounting objective which best relates to the expensing of R&D costs?

What is the accounting objective which best relates to the expensing of R&D costs?

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Question added by Mohammad Iqbal Abubaker , Jahaca Pty Ltd - Accounts Administrator , Jahaca Pty Ltd - Accounts Administrator
Date Posted: 2016/03/25
Shahbaz Hayder
by Shahbaz Hayder , Group Head of Finance , Sharif Group of Companies

Income Smoothing is the accounting objective.