کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1006524 | 1482122 | 2006 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
In-process R&D: To capitalize or expense?
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
چکیده انگلیسی
The FASB recently proposed the capitalization of acquired in-process R&D costs to replace the current practice of expensing this item. This proposal will likely be strongly opposed by corporate executives. We examine whether in-process R&D is an asset worthy of capitalization or an expense, and, if it is an asset, how reliable is its estimate. We find a significant association between the values of in-process R&D and acquiring firms’ cash flows during the 3 years subsequent to acquisition, thereby supporting the FASB's proposal to recognize in-process R&D as an asset. Preliminary tests are positive for the reliability/objectivity of in-process R&D estimates.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Engineering and Technology Management - Volume 23, Issues 1–2, March–June 2006, Pages 18–32
Journal: Journal of Engineering and Technology Management - Volume 23, Issues 1–2, March–June 2006, Pages 18–32
نویسندگان
Zhen Deng, Baruch Lev,