Pregled bibliografske jedinice broj: 1141034
Research and development: accounting perspective and issues
Research and development: accounting perspective and issues // 2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR)
online: Institute of Electrical and Electronics Engineers (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)
/ - : Institute of Electrical and Electronics Engineers (IEEE), 2021, 1-8
ISBN
978-1-6654-4091-2
Skup
IEEE Technology and Engineering Management Conference - Europe (TEMSCON-EUR)
Mjesto i datum
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
