expense

Some companies, particularly in the pharmaceutical sector, were required to capitalize development costs under IFRS, where previously they had been expensing them as permitted by GAAP.
Certaines sociétés, en particulier dans le secteur pharmaceutique, étaient tenues de capitaliser les frais de développement conformément aux IFRS, alors que précédemment les GAAP les autorisaient à les passer en charges.
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