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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/12588

Title: Strategic implications of different accounting methods for long-term innovation activities
Authors: Gawrylczyk, Alicja
Advisors: VANDEMAELE, Sigrid
Issue Date: 2010
Publisher: UHasselt Diepenbeek
Abstract: A major theme of this paper is research and development and their strategic implications for long term innovation activities. The main thesis is that R&D expenses are in fact capital expenditures (Capex), because they create future benefits. Hence R&D creates research assets that have to be amortized over time. Moreover, characterizing intangibles as assets that create future benefits can radically change how managers and investors see a business and make certain key decisions, because immediate expensing of intangible assets understates the Capex used to generate intermediate assets and revenues. It means that it generates those assets that are used or held in the business over several years. Many of these assets are depreciated and replaced over a period of time, typically two to ten years. Both cost and fair market values of assets are kept in the records. Cost values are maintained with the tax depreciation records while fair market values are determined by the manager and field st
Notes: Master of Management-Corporate Finance
URI: http://hdl.handle.net/1942/12588
Category: T2
Type: Theses and Dissertations
Appears in Collections: Master theses

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