Handbook on deriving capital measures of intellectual property products
The latest System of National Accounts (the 2008 SNA) explicitly recognises, for the first time, that expenditures on research and experimental development (R&D) should be recorded as capital formation. This is a natural extension to the 1993 SNA, which recommends recording many acquisitions of...
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Formato: | Libro electrónico |
Idioma: | Inglés |
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Paris :
OECD
c2010.
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705386106719 |