Sökning: "Monika Marciniak"

Hittade 1 uppsats innehållade orden Monika Marciniak.

1. 1. Att aktivera eller att inte aktivera, det är frågan : En uppsats om redovisning av forsknings- och utvecklingsutgifter i läkemedelsföretag

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Annica Jonasson; Monika Marciniak; [2015]
   Nyckelord :IAS 38; research; development; expensing; capitalization; institutional theory; IAS 38; forskning; utveckling; kostnadsföring; aktivering; institutionell teori;

   Sammanfattning : This qualitative and descriptive essay discusses pharmaceutical companies’ financial reporting of research and development expenditures, if separate acquisitions and development expenditure for internally generated intangible assets are expensed or capitalized, and the reason for this. The problem statements are: How do pharmaceutical companies report their development and research expenditures? Why do pharmaceutical companies choose to expense or capitalize their separate acquisitions and development expenditures for internally generated intangible assets? Interviews have been conducted with pharmaceutical companies that comply with IFRS in their consolidated reporting and which conduct research and development. LÄS MER