Essays about: "expensed R D"

Found 2 essays containing the words expensed R D.

1. 1. R&D and Future Stock Returns: A Study of Sweden in the Noughties Under IAS 38

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : David Wahlberg; Emelie Wetterhag; [2012]
   Keywords : R D; Future Returns; Capitalization; IAS 38; RR 15;

   Abstract : Our study aims at assessing the association of research and development (R&D) expenditures with future stock returns. This analysis is drawn from the debate on the existing or absent future benefits related to investments in R&D and the difference between capitalized (treated as assets) R&D and expensed (treated as costs) R&D. READ MORE

3. 2. Research and Development and Firm Performance : Investigating the need for Research and Development Expenditure as a factor of enhancing the Performance of Firms

   University essay from Företagsekonomi

   Author : Rufus Ayam; [2012]
   Keywords : research and development; expensed R D; capitalized R D; firm performance; accounting-based indicators;

   Abstract : Despite the huge sum of money that is being spent on research and development (R & D) on yearly basis by firms, very few empirical studies exist to shed more lights about the effects of this practice on firm performance. However, the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) in their publication of International Accounting Standard (IAS) 38, require that expenditures incurred during R & D should either be expensed in the statement of comprehensive income or capitalized as an intangible asset in the statement of financial position provided certain criteria are fulfilled (IASB, 2012, p. READ MORE