Reporting of research development costs

iiiABSTRACTIn todays world, the institutions against rising competition conditions have to give importanceto technological innovations reserve great amounts of their sources to R&D activities. As aresult of which the issue of accounting and reporting of these costs become important.R&D activities are expenditure and risky ones that can carry on for many years. While beingdiscussed the demonstration of R&D costs among actives, in the condition of getting profitfrom R&D activities in future terms the profits expecting from activities that can not beingmeasured is being discussed as expenditure.The purpose of this study concerning R&D is to take attention on that existing law andapplications with national and international standarts as regard to definition, dasification andreporting. While being considering all these similarities and differences, all progress of R&Dactivities have been examined in Turkey and all over the world.