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Frascati Manual 2015

Guidelines for Collecting and Reporting Data on Research and Experimental Development

image of Frascati Manual 2015

The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians  and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications for compiling R&D statistics.  This updated edition contains improved guidelines reflecting recent changes in the way R&D takes place and is funded and the wider use of R&D statistics and definitions. It provides new chapters dedicated to the pratical aspects of collecting R&D data in different sectors, as well as new guidance on capturing different aspects of public support for R&D such as tax incentives.

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Glossary of terms

Accounting on an accruals basis recognises a transaction when the activity (decision) generating revenue or consuming resources takes place, regardless of when the associated cash is received or paid. See also accounting on a cash basis.

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