Since Positive accounting theory plays an increasingly important role in the economy, this article discusses the implications of Positive accounting, the meaning, the theory of accounting; the Efficiency perspective (Ex Ante) and Opportunistic perspective (Ex post); the consistency between two perspectives on the financial position basis; then analysis on the accounting methods and focus on intangible asset, and focus on the intangible asset, using the data of the MICROSOFT CORPORATION and Apple Inc. aim to explain the research and development (R&D) expense.

Ma Yisha. Analysis on Efficiency and Opportunistic Perspective under the Pat. The Frontiers of Society, Science and Technology (2020) Vol. 2 Issue 17: 71-79. https://doi.org/10.25236/FSST.2020.021712.

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