An examination of company R&D expense reporting

04/29/2014 | Accountancy Live (U.K.)

Companies must disclose research and development expenditures under IAS 38 of the International Financial Reporting Standards, but there’s no specific guidance in the standard on where the information should be reported. A new report looks at the financial statements of 30 large global listed companies to examine their mandatory and voluntary R&D disclosures, focusing on individual company and industry patterns of disclosure.

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Accountancy Live (U.K.)