Capitalising or Expensing Development Costs? : Mixed Methods Evidence on the Determinants and Motives of the Accounting Policy in the context of UK Private Companies
Faculty/Professorship: | International Accounting and Auditing |
Author(s): | Brasch, Annika ; Eierle, Brigitte ; Jarvis, Robin |
Title of the Journal: | Accounting in Europe |
ISSN: | 1744-9499, 1744-9480 |
Publisher Information: | Abingdon [u.a.] : Routledge |
Year of publication: | 2022 |
Issue: | Online first |
Pages: | 1-34 |
Language(s): | English |
DOI: | 10.1080/17449480.2022.2049327 |
Type: | Article |
URI: | https://fis.uni-bamberg.de/handle/uniba/54242 |
Release Date: | 22. June 2022 |

originated at the
University of Bamberg
University of Bamberg