To my knowledge, under IFRS you cannot put IP on your own balance sheet. If you're bought by another company, it goes on the balance sheet as "goodwill" which is the difference between the price paid and the book value of net assets.
R&D spend is pure cost to the business. There might be tax advantages to doing it (UK has some addital tax benefits), but broadly just hits the income statement.
I'm pretty sure that USGAAP has similar rules, however, I would apply a health warning to what I've said.
To my knowledge, under IFRS you cannot put IP on your own balance sheet. If you're bought by another company, it goes on the balance sheet as "goodwill" which is the difference between the price paid and the book value of net assets.
R&D spend is pure cost to the business. There might be tax advantages to doing it (UK has some addital tax benefits), but broadly just hits the income statement.
I'm pretty sure that USGAAP has similar rules, however, I would apply a health warning to what I've said.