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
Release Date: 22. June 2022