Accounting and finance

Appendix – Assignment
“The requirements of IAS 38 in respect of Research and Development expenditure are theoretically dubious and practically unnecessary. All such expenditure should be treated as an expense in the Income Statement and its amount disclosed in notes to the accounts.” Discuss.
The assignment should consist of no more than 2,500 words (including footnotes and references). The submission date will be notified on QMplus.
The assignment should be double-spaced with 2cm margins throughout, and presented in at least an 11pt font. A word count should be made (including bibliography and footnotes) and noted on the submission.
Some suggested (selected) readings (all on QMplus – see ‘Assignment Material’).
Introductory
Dedman, E., Mouselli, S., Shen, Y., & Stark, A. (2009). Accounting, intangible assets, stock market activity, and measurement and disclosure policy – views from the UK. Abacus, 45:3, pp. 312-57.
Lev, B. (2008). A rejoinder to Douglas Skinner’s ‘Accounting for intangibles – a critical review of policy recommendation’. Accounting and Business Research, 38:3, pp. 209-14.
Skinner, D. (2008). Accounting for intangibles – a critical review of policy recommendations. Accounting and Business Research, 38:3, pp 191-204.
More advanced
Amir, E., & Lev, B., Sougiannis, T. (2003). Do financial analysts get intangibles?
European Accounting Review, 12:4, pp 635-660.
Ballester, M., Garcia-Ayuso, M., & Livnat, J. (2003). The economic value of the R&D
intangible asset. European Accounting Review, 12:4, pp. 605-33.
Basu, S., & Waymire, G. (2008). Has the importance of intangibles really grown?
And if so, why? Accounting and Business Research, 38:3, pp. 171-190.
Elwin, P., Cazenove, E. (2008). Discussion of ‘Accounting for intangibles – a critical review of policy recommendations.’ Accounting and Business Research, 38:3, pp. 205-8.
Helmers C., Schulte C., & Strauss H. (2009). Business R&D expenditure and capital in Europe. EIB Papers, 14(1), pp. 36-61.
Powell, S. (2003). Accounting for intangible assets: current requirements, key players and future directions. ? European Accounting Review, 12:4, pp. 797-811.
Stark, A.W. (2008). Intangibles and research – an overview with a specific focus on the UK. Accounting and Business Research, 38:3, pp. 275-86.

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