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accounting for research and development costs [2 entries]
  1. accounting for research and development costs    研究開発費の会計
  2. Partial Amendments to Accounting Standard for Research and Development Costs (Accounting Standards Board of Japan ("ASBJ") Statement No.23, December 26, 2008)    「『研究開発費に係わる会計基準』の一部改正」(企業会計基準第23号平成20年12月26日公表)
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