Accounting for R&D Investments According to IAS 38 : And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis
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Book Details
Format
Hardback or Cased Book
ISBN-10
363162266X
ISBN-13
9783631622667
Edition
New
Publisher
Peter Lang AG
Imprint
Peter Lang AG
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Apr 9th, 2012
Print length
227 Pages
Weight
434 grams
Dimensions
15.50 x 21.80 x 1.90 cms
Product Classification:
Accounting: study & revision guidesBudgeting & financial management
Ksh 9,950.00
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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.
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