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Englisch
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Beschreibung
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.
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.
Über den Autor
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.
Zusammenfassung
Exklusives Verkaufsrecht für: Gesamte Welt.
Inhaltsverzeichnis
Contents: Research design: The Ohlson (1995) Model - Model of Kothari et al. (2002) - Value relevance of capitalized development costs according to IAS 38 - Uncertainty of future benefits from capitalized development costs according to IAS 38 - Empirical findings and the political debate surrounding IAS 38.
Details
| Erscheinungsjahr: | 2012 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Recht, Sozialwissenschaften, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Buch |
| Reihe: | Beiträge zum Rechnungs-, Finanz- und Revisionswesen |
| ISBN-13: | 9783631622667 |
| ISBN-10: | 363162266X |
| Sprache: | Englisch |
| Herstellernummer: | 262266 |
| Ausstattung / Beilage: | HC gerader Rücken kaschiert |
| Einband: | Gebunden |
| Autor: | Ordosch, Michael |
| Hersteller: |
Peter Lang
Peter Lang GmbH, Internationaler Verlag der Wissenschaften Beiträge zum Rechnungs-, Finanz- und Revisionswesen |
| Verantwortliche Person für die EU: | Books on Demand GmbH, In de Tarpen 42, D-22848 Norderstedt, info@bod.de |
| Maße: | 216 x 153 x 17 mm |
| Von/Mit: | Michael Ordosch |
| Erscheinungsdatum: | 09.04.2012 |
| Gewicht: | 0,443 kg |
Über den Autor
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.
Zusammenfassung
Exklusives Verkaufsrecht für: Gesamte Welt.
Inhaltsverzeichnis
Contents: Research design: The Ohlson (1995) Model - Model of Kothari et al. (2002) - Value relevance of capitalized development costs according to IAS 38 - Uncertainty of future benefits from capitalized development costs according to IAS 38 - Empirical findings and the political debate surrounding IAS 38.
Details
| Erscheinungsjahr: | 2012 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Recht, Sozialwissenschaften, Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Buch |
| Reihe: | Beiträge zum Rechnungs-, Finanz- und Revisionswesen |
| ISBN-13: | 9783631622667 |
| ISBN-10: | 363162266X |
| Sprache: | Englisch |
| Herstellernummer: | 262266 |
| Ausstattung / Beilage: | HC gerader Rücken kaschiert |
| Einband: | Gebunden |
| Autor: | Ordosch, Michael |
| Hersteller: |
Peter Lang
Peter Lang GmbH, Internationaler Verlag der Wissenschaften Beiträge zum Rechnungs-, Finanz- und Revisionswesen |
| Verantwortliche Person für die EU: | Books on Demand GmbH, In de Tarpen 42, D-22848 Norderstedt, info@bod.de |
| Maße: | 216 x 153 x 17 mm |
| Von/Mit: | Michael Ordosch |
| Erscheinungsdatum: | 09.04.2012 |
| Gewicht: | 0,443 kg |
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