Accounting for R&D Investments According to IAS 38
And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis
(Sprache: Englisch)
The thesis empirically investigates two conflicting views on the accounting treatment of R&D outlays according to IAS 38. Proponents of a capitalization of R&D outlays argue that this accounting policy provides relevant information to investors. In...
Leider schon ausverkauft
Buch (Gebunden)
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
Produktdetails
Produktinformationen zu „Accounting for R&D Investments According to IAS 38 “
Klappentext zu „Accounting for R&D Investments According to IAS 38 “
The thesis empirically investigates two conflicting views on the accounting treatment of R&D outlays according to IAS 38. Proponents of a capitalization of R&D outlays argue that this accounting policy provides relevant information to investors. In contrast, those opposing such a capitalization state that the resulting asset is too uncertain. The findings demonstrate that the arguments of both supporters and opponents basically remain valid and are therefore to some extent incompatible. However, given this incompatibility a discussion of the empirical findings in context with the arguments brought forward within the political debate surrounding IAS 38 illustrates that IAS 38 eventually pursues a reasonable approach to balance these conflicting views.
Inhaltsverzeichnis zu „Accounting for R&D Investments According to IAS 38 “
Contents: Research design: The Ohlson (1995) Model - Model of Kothari et al. (2002) - Value relevance of capitalized development costs according to IAS 38 - Uncertainty of future benefits from capitalized development costs according to IAS 38 - Empirical findings and the political debate surrounding IAS 38.
Autoren-Porträt von Michael Ordosch
Michael Ordosch, born 1983 in Günzburg, studied business administration at the University of Augsburg (Diploma) and the University of Dayton, Ohio (MBA). He worked as a research assistant and lecturer at the EBS Business School, Wiesbaden, before he joined a corporate finance consulting firm in November 2011.
Bibliographische Angaben
- Autor: Michael Ordosch
- 2012, XXII, 227 Seiten, Maße: 15,3 x 21,6 cm, Gebunden, Englisch
- Verlag: Peter Lang Ltd. International Academic Publishers
- ISBN-10: 363162266X
- ISBN-13: 9783631622667
- Erscheinungsdatum: 09.04.2012
Sprache:
Englisch
Kommentar zu "Accounting for R&D Investments According to IAS 38"
Schreiben Sie einen Kommentar zu "Accounting for R&D Investments According to IAS 38".
Kommentar verfassen