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 suggestionsas to how reporting of R&D might be improved.
The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views / Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas, Fanis Tsoligkas. - ELETTRONICO. - (2019).
The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views
Francesco Mazzi;
2019
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 suggestionsas to how reporting of R&D might be improved.
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