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Pregled bibliografske jedinice broj: 1141034

Research and development: accounting perspective and issues


Sever Mališ, Sanja; Brozović, Mateja
Research and development: accounting perspective and issues // 2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR)
Virtual (online): IEEE, 2021. str. 1-8 doi:10.1109/TEMSCON-EUR52034.2021.9488614 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


CROSBI ID: 1141034 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Research and development: accounting perspective and issues

Autori
Sever Mališ, Sanja ; Brozović, Mateja

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR) / - : IEEE, 2021, 1-8

ISBN
978-1-6654-4091-2

Skup
2021 IEEE Technology &amp ; Engineering Management Conference - Europe (TEMSCON-EUR)

Mjesto i datum
Virtual (online), 17.05.2021. - 20.05.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
research and development ; accounting standards ; harmonization ; earnings management ; financial position ; financial performance

Sažetak
Accounting treatment of research and development (R&D) costs has been the subject of debate and disagreement for decades, with no solution or regulatory harmonization in sight. The reasons do not lie in the treatment of research costs, because everyone agrees that the future economic benefits behind these costs are too uncertain and that they should be treated as an expense. However, costs of development create quarrels. Standard setters cannot agree on whether they should be capitalized or presented as an expense. It is interesting that, regardless of the prescribed accounting treatment, there is criticism for the existing approach and advocacy for the opposite approach. This is because both approaches have their drawbacks. In addition to exploring how R&D expenditures are defined and measured, we focus on investigating accounting treatment of R&D in different sets of standards. Since treatment of R&D costs is subject to criticism, we further investigate the issues and misuses of this type of costs, primarily related to earnings management. In the end, we illustrate how different accounting treatment affects company’s financial stability and performance.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

Napomena
Scopus: https://www.scopus.com/record/display.uri?
eid=2-s2.0-85112238688&origin=resultslist



POVEZANOST RADA


Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Mateja Brozović (autor)

Avatar Url Sanja Sever Mališ (autor)

Poveznice na cjeloviti tekst rada:

doi ieeexplore.ieee.org

Citiraj ovu publikaciju:

Sever Mališ, Sanja; Brozović, Mateja
Research and development: accounting perspective and issues // 2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR)
Virtual (online): IEEE, 2021. str. 1-8 doi:10.1109/TEMSCON-EUR52034.2021.9488614 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Sever Mališ, S. & Brozović, M. (2021) Research and development: accounting perspective and issues. U: 2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR) doi:10.1109/TEMSCON-EUR52034.2021.9488614.
@article{article, author = {Sever Mali\v{s}, Sanja and Brozovi\'{c}, Mateja}, year = {2021}, pages = {1-8}, DOI = {10.1109/TEMSCON-EUR52034.2021.9488614}, keywords = {research and development, accounting standards, harmonization, earnings management, financial position, financial performance}, doi = {10.1109/TEMSCON-EUR52034.2021.9488614}, isbn = {978-1-6654-4091-2}, title = {Research and development: accounting perspective and issues}, keyword = {research and development, accounting standards, harmonization, earnings management, financial position, financial performance}, publisher = {IEEE}, publisherplace = {Virtual (online)} }
@article{article, author = {Sever Mali\v{s}, Sanja and Brozovi\'{c}, Mateja}, year = {2021}, pages = {1-8}, DOI = {10.1109/TEMSCON-EUR52034.2021.9488614}, keywords = {research and development, accounting standards, harmonization, earnings management, financial position, financial performance}, doi = {10.1109/TEMSCON-EUR52034.2021.9488614}, isbn = {978-1-6654-4091-2}, title = {Research and development: accounting perspective and issues}, keyword = {research and development, accounting standards, harmonization, earnings management, financial position, financial performance}, publisher = {IEEE}, publisherplace = {Virtual (online)} }

Citati:





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