Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
- Sprache
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Englisch
- Identifier
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1253801231
Beteiligte Personen und Organisationen
- DOI
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10.1016/j.intaccaudtax.2022.100446
- URN
- Rechteinformation
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Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Letzte Aktualisierung
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26.01.2023, 13:53 MEZ
Beteiligte
- Dinh, Tami
- Schultze, Wolfgang
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