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Book chapters (2007), L'art de l'innovation, L'Harmattan, pp. 177-186

Les normes IFRS renforceront-elles la qualité de l'information comptable sur la R&D ?

JENY Anne

On one hand, IFRS prescribe the capitalization of R&D costs if they fulfill certain conditions. On the other hand, under French rules capitalization of R&D costs remains a choice for the managers. This article examines arguments in favor and against capitalization of R&D costs. Results of empirical research works since 15 years bring elements for answering this question.

JENY, A. (2007). Les normes IFRS renforceront-elles la qualité de l'information comptable sur la R&D ? In: L'art de l'innovation. 1st ed. L'Harmattan, pp. 177-186.

Keywords : #Capitalisation, #IFRS, #R&D