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Accounting for R&D Investments According to IAS 38: And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis: 54 (Beitraege zum Rechnungs-, Finanz- und Revisionswesen) - Hardcover
Synopsis
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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About the Author
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.
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Accounting for R&D Investments According to IAS 38 : And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis
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Accounting for R&D Investments According to IAS 38
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Buch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 252 pp. Englisch. Seller Inventory # 9783631622667
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Accounting for R&D Investments According to IAS 38 : And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis
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Buch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Seller Inventory # 9783631622667
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Accounting for R&D Investments According to IAS 38
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Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Accounting for R&D Investments According to IAS 38The 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 p. Seller Inventory # 117998721
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Accounting for R&D Investments According to IAS 38
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Peter Lang, Peter Lang Apr 2012, 2012
ISBN 10: 363162266X
ISBN 13: 9783631622667
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Buch. Condition: Neu. Neuware -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. 252 pp. Englisch. Seller Inventory # 9783631622667
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Accounting for R&D Investments According to IAS 38 | And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis
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Buch. Condition: Neu. Accounting for R&D Investments According to IAS 38 | And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis | Michael Ordosch | Buch | Englisch | 2012 | Peter Lang | EAN 9783631622667 | Verantwortliche Person für die EU: Lang, Peter GmbH, Gontardstr. 11, 10178 Berlin, r[dot]boehm-korff[at]peterlang[dot]com | Anbieter: preigu Print on Demand. Seller Inventory # 103951930
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