Télécharger le livre :  Accounting for R&D Investments According to IAS 38

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...
Editeur : Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Parution : 2012-11-13

Format(s) : PDF
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