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What factors determine the choice of accounting method for research and development expenditure in an Irish company?
Halmstad University, School of Business and Engineering (SET).
Halmstad University, School of Business and Engineering (SET).
2003 (English)Independent thesis Basic level (degree of Bachelor)Student thesis
Abstract [en]
The purpose of this essay is to determine the factors behind the choice of accounting method for R&D expenditure in an Irish company. The essay will investigate the different theoretical aspects underlying the determinants of accounting method for R&D expenses. It will also describe the relevant accounting regulations for R&D for the country in which the chosen company operates. The study is carried out as a qualitative study by means of an in-depth interview with the financial and information technology of the chosen company. Through the research and analysis it can be concluded that there is two main factors which determine the choice of method; the prudence principle and the regulations in SSAP 13 Accounting for Research and development.
Place, publisher, year, edition, pages
2003.
Keyword [en]
Accounting, Research and Development, Irish
Identifiers
URN: urn:nbn:se:hh:diva-10842Local ID: U5969OAI: oai:DiVA.org:hh-10842DiVA: diva2:365966
Uppsok
Social and Behavioural Science, Law
Note
Denna uppsats kan beställas från arkivet / This paper can be ordered from the archive. Kontakta / Contact: arkivet@hh.seAvailable from: 2010-11-09 Created: 2010-11-09Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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Language
  • de-DE
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  • en-US
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Output format
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