Haan, Mark de; Haynes, Joseph - In: Eurostat review on national accounts and macroeconomic … (2018) 1, pp. 7-34
This paper is an attempt to contribute to the discussion of research and development (R&D) capitalisation in the system of national accounts. The paper first spells out under which conditions knowledge creation truly leads to fixed assets in the national accounts sense. As a next step, R&D...
