本准则的目的在于规定研究与开发费用的会计处理。研究与开发活动费用会计的基本问题是这些费用应确认为资产还是确认为费用。本准则运用“关于编制和提供财务报表的框架”中设立的标准确定研究与开发费用何时应确认为一项费用,何时应确认为一项资产。同时,本准则提供了运用这些标准的实务指导。 The purpose of this Code is to set the accounting for research and development costs. The basic question of accounting for research and development activities is whether these costs should be recognized as assets or as costs. The standard uses the criteria established in the “Framework for preparing and providing financial statements” to determine when research and development costs should be recognized as an expense and when recognized as an asset. In the meantime, this guideline provides practical guidance on the use of these standards.