Capitalising or expensing development costs? : mixed methods evidence on the determinants and motives of the accounting policy in the context of UK private companies
Annika Brasch, Brigitte Eierle and Robin Jarvis
| Year of publication: |
2022
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|---|---|
| Authors: | Brasch, Annika ; Eierle, Brigitte ; Jarvis, Robin |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 19.2022, 3, p. 363-396
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| Subject: | accounting policy choice | development costs capitalisation | Private firms | R&D investment | Privatisierung | Privatization | Privatwirtschaft | Private sector | Rechnungswesen | Accounting | Großbritannien | United Kingdom | Kosten | Costs | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2022.2049327 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013482780