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.
Full text not currently available from Enlighten.
Publisher's URL: https://www.accaglobal.com/lk/en/professional-insights/global-profession/the-capitalisation-debate.html
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, Professor Yannis and Tsoligkas, Dr 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 |
University Staff: Request a correction | Enlighten Editors: Update this record
Deposit and Record Details
Deposit and Record Details