№ files_lp_3_process_7_042569
The document is a research paper that examines the impact of capitalization versus expensing on R&D expenditures in UK firms, specifically focusing on the transition from UK GAAP to IFRS in 2005.
Year: 2021
Region / City: United Kingdom
Topic: R&D Expenditures, Accounting Practices
Document Type: Research Paper
Organization / Institution: University of Michigan, London School of Economics, New York University
Authors: Dennis Oswald, Ana Simpson, Paul Zarowin
Target Audience: Academics, Policymakers, Researchers
Period of Validity: 2005 and beyond
Date of Approval: January, 2021
Date of Changes: Not specified
Price: 8 / 10 USD
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