Accounting for research and development costs and goodwill : issues and controversies
As technology advances and firms globalise, intangible assets such as research and development costs and goodwill are fast becoming an important category in the financial statements. In the presence of much controversy over the accounting treatments for these two items in most countries, the project...
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| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2013
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/51889 |
| _version_ | 1811685966867333120 |
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| author | Chua, Bee Leng Gan, Penelope Pei Shang Tan, Karen Shih Mei |
| author2 | Choo Teck Min |
| author_facet | Choo Teck Min Chua, Bee Leng Gan, Penelope Pei Shang Tan, Karen Shih Mei |
| author_sort | Chua, Bee Leng |
| collection | NTU |
| description | As technology advances and firms globalise, intangible assets such as research and development costs and goodwill are fast becoming an important category in the financial statements. In the presence of much controversy over the accounting treatments for these two items in most countries, the project attempts to provide an insight into the arguments for and against each alternative treatment as well as a more in-depth understanding of accounting issues revolving round R&D costs and goodwill.
The annual reports for 1994 are reviewed for firms listed on the mainboard of the Stock Exchange of Singapore to investigate into the accounting treatments of R&D costs and goodwill. The results obtained from analyses of the data are that in general, the quantum of the total assets, turnover or equity, representing the size factor has little or no impact on the accounting treatments adopted by the firms for R&D costs and goodwill. |
| first_indexed | 2024-10-01T04:52:55Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/51889 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T04:52:55Z |
| publishDate | 2013 |
| record_format | dspace |
| spelling | ntu-10356/518892023-05-19T03:30:06Z Accounting for research and development costs and goodwill : issues and controversies Chua, Bee Leng Gan, Penelope Pei Shang Tan, Karen Shih Mei Choo Teck Min Nanyang Business School DRNTU::Business::Accounting As technology advances and firms globalise, intangible assets such as research and development costs and goodwill are fast becoming an important category in the financial statements. In the presence of much controversy over the accounting treatments for these two items in most countries, the project attempts to provide an insight into the arguments for and against each alternative treatment as well as a more in-depth understanding of accounting issues revolving round R&D costs and goodwill. The annual reports for 1994 are reviewed for firms listed on the mainboard of the Stock Exchange of Singapore to investigate into the accounting treatments of R&D costs and goodwill. The results obtained from analyses of the data are that in general, the quantum of the total assets, turnover or equity, representing the size factor has little or no impact on the accounting treatments adopted by the firms for R&D costs and goodwill. ACCOUNTANCY 2013-04-15T06:37:07Z 2013-04-15T06:37:07Z 1996 1996 Final Year Project (FYP) http://hdl.handle.net/10356/51889 en Nanyang Technological University 82 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting Chua, Bee Leng Gan, Penelope Pei Shang Tan, Karen Shih Mei Accounting for research and development costs and goodwill : issues and controversies |
| title | Accounting for research and development costs and goodwill : issues and controversies |
| title_full | Accounting for research and development costs and goodwill : issues and controversies |
| title_fullStr | Accounting for research and development costs and goodwill : issues and controversies |
| title_full_unstemmed | Accounting for research and development costs and goodwill : issues and controversies |
| title_short | Accounting for research and development costs and goodwill : issues and controversies |
| title_sort | accounting for research and development costs and goodwill issues and controversies |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/51889 |
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