The Capitalisation of Intangibles Debate: Software Development Costs

Dionysiou, D., Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Software Development Costs. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.244180).

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Abstract

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Item Type:Research Reports or Papers (Project Report)
Additional Information:The authors would like to thank the Adam Smith Observatory of Corporate Reporting Practices (https://www.gla.ac.uk/research/az/adamsmithobservatory/) and ACCA for providing the financial support for this project.
Status:Published
Glasgow Author(s) Enlighten ID:Tsalavoutas, Professor Yannis and Dionysiou, Dr Dionysia and Tsoligkas, Dr Fanis
Authors: Dionysiou, D., Slack, R., Tsalavoutas, Y., and Tsoligkas, F.
College/School:College of Social Sciences > Adam Smith Business School
College of Social Sciences > Adam Smith Business School > Accounting and Finance
Publisher:ACCA and Adam Smith Business School
Copyright Holders:Copyright © 2021 Association of Chartered Certified Accountants and the University of Glasgow
Publisher Policy:Reproduced with the permission of the Publisher
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