The "Frascati Manual: Guidelines for Collecting and Reporting Data on Research and Experimental Development" includes definitions of basic concepts, data collection guidelines, and classifications for compiling R&D statistics. This year's 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.

OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development, The Measurement of Scientific, Technological and Innovation Activities, OECD Publishing, Paris.
DOI: http://dx.doi.org/10.1787/9789264239012-en

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Frascati Manual 2015