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Fair value in financial reporting : problems and pitfalls in practice ; a case study analysis of the use of fair valuation at Enron

Gwilliam, David; Jackson, Richard H.G. - In: Accounting forum : advancing the interdisciplinary and … 32 (2008) 3, pp. 240-259

Persistent link: https://www.econbiz.de/10003747462

Capitalisation of R&D and the Informativeness of Stock Prices : Pre and Post IFRS Evidence

Dargenidou, Christina - 2020

We examine whether requiring versus allowing conditional capitalisation of development expenditure affects the extent to which capitalisation conveys more information about future earnings, relative to expensing. UK GAAP (SSAP 13) permitted, but not required, conditional capitalisation of...

Persistent link: https://www.econbiz.de/10012854089