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Accounting for R&D Investments According to IAS 38

And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis


Michael Ordosch

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.


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Peter Lang Frankfurt am Main · Berlin · Bern · Bruxelles · New York · Oxford · Wien Beiträge zum Rechnungs-, Finanz- und Revisionswesen Herausgegeben von Prof. Dr. Dr. h.c. mult. Adolf Gerhard Coenenberg, Prof. Dr. Thomas Fischer, Prof. Dr. Thomas Günther, Prof. Dr. Axel Haller, Prof. Dr. Kai-Uwe Marten, Prof. Dr. Hans Peter Möller und Prof. Dr. Dr. h.c. Klaus v. Wysocki Band 54 Peter Lang Internationaler Verlag der Wissenschaften Michael Ordosch Accounting for R&D Investments According to IAS 38 And the Conflicting Forces that Shape Financial Accounting: An Empirical Analysis Bibliographic Information published by the Deutsche Nationalbibliothek The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the internet at Zugl.: Dissertation der EBS European Business School an der EBS Universität für Wirtschaft und Recht, 2011 D 1540 ISSN 0721-3026 ISBN 978-3-631-62266-7 (Print) ISBN 978-3-653-02289-6 (E-Book) DOI 10.3726/978-3-653-02289-6 © Peter Lang GmbH Internationaler Verlag der Wissenschaften Frankfurt am Main 2012 All rights reserved. All parts of this publication are protected by copyright. Any utilisation outside the strict limits of the copyright law, without the permission of the publisher, is forbidden and liable to prosecution. This applies in particular to reproductions, translations, microfilming, and storage and processing in electronic retrieval systems.

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