ABSTRACT

One of the primary assets valuations for research and development is to Provide data on how to recognized long lived assets and distinguished Between the two different types tangible and intangible and to control Internal control over research and development cost and is of interest to
Various groups eg government sector, private sector etc.
Chapter one contains the systematic staduceg of existing work that are
relevant to the research. It also contains the definition of terms used by the
research in the research work.

TABLE OF CONTENTS

Title page                            i
Approval page                        ii
Dedication                            iii
Acknowledgement                        iv
Abstract                            v
Table of contents

CHAPTER ONE
1.0         Introduction                     1
1.1    statement of the problem                3
1.2    Objective of the study                4
1.3    Significance of the study                5
1.4    Scope and limitation of the study        6

CHAPTER TWO
2.0     Overview of asset valuation for
research and  development account         7
2.1    financing research and
development activities                7
2.2    Depreciation                     11
2.3    Methods of depreciation                 14
2.4    The research and development process    19

CHAPTER THREE
3.0      Summary                         22
3.1      Recommendation                    23
3.2       Conclusion                     26
Reference                             27