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Accounting for R&D Investments According to IAS 38

And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis

Michael Ordosch author

Format:Hardback

Publisher:Peter Lang AG

Published:9th Apr '12

Currently unavailable, and unfortunately no date known when it will be back

Accounting for R&D Investments According to IAS 38 cover

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.

ISBN: 9783631622667

Dimensions: unknown

Weight: 450g

227 pages

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