haku: @freeterm Accounting information / yhteensä: 4
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Tekijä:Healy, P.M.
Myers, S.C.
Howe, C.D.
Otsikko:R&D accounting and the tradeoff between relevance and objectivity
Lehti:Journal of Accounting Research
2002 : JUN, VOL. 40:3, p. 677-710
Asiasana:Pharmaceutical industry
R&D accounting
Vapaa asiasana:Accounting information
Kieli:eng
Tiivistelmä:A simulation model is used for a pharmaceutical R&D program to examine the tradeoff between objectivity and relevance of accounting information under various methods of R&D reporting. A simple capitalization rule, similar to the successful-efforts method of capitalizing oil and gas exploration costs, provides a stronger relation between accounting information and economic values than immediate expensing of R&D outlays or capitalizing the full cost of outlays.
SCIMA tietueen numero: 254667
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