The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views

Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. Project Report. Association of Certified Chartered Accountants, London.

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Abstract

As part of the wider debate on intangibles, this report looks at the extent to which companies using IFRS recognise development costs as assets in different countries and in different sectors. It investigates the factors that may lie behind that asset recognition and makes some suggestions as to how reporting of R&D might be improved.

Item Type:Research Reports or Papers (Project Report)
Status:Published
Glasgow Author(s) Enlighten ID:Tsalavoutas, Dr Ioannis and Tsoligkas, Mr Fanis
Authors: Mazzi, F., Slack, R., Tsalavoutas, I., and Tsoligkas, F.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Publisher:Association of Certified Chartered Accountants

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