• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >The Impact of Accounting Treatment of Research and Development Costs: Evidence from Chemring Group Plc
【24h】

The Impact of Accounting Treatment of Research and Development Costs: Evidence from Chemring Group Plc

机译：研究与开发成本会计处理的影响：来自Chemring Group Plc的证据

获取原文
       
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This study seeks to examine the accounting treatments of Research and Development (R&D) costs and to assess the impact of the treatments on the statement of profit or loss, and financial position of Chemring Group Plc using secondary data for 2015 financial year. To achieve this, data were obtained from Chemring Group's 2015 annual reports and accounts, and analyzed using content analysis such as tables, walk through accounting illustration and key financial ratios, this is the major contribution of this study demonstrating practically the impact of the treatments of R&D costs, which to the best knowledge of the researcher has not been analyzed before. Findings from the analysis show that expensing all R&D costs has reduced the value of non-current asset and equity at the same proportion to the tune of the initial capitalized amount of development costs. This has impacted the financial position and the balance sheet size negatively by {pound}36.1m. Due to the decline in profit and the balance sheet size in terms of assets and equity, the efficiency ratios have indicated down ward trend while the long term solvency ratio indicates the company is more geared. The study concludes that expensing all R&D costs reduces net asset and equity thereby reducing the size of the balance sheet, and potential investors and other users of financial statement evaluating the company would note that the assets appearing on the balance sheet are incomplete because the huge amount spent to create future benefits are not recognized and reported in the statement of financial position of the company.
机译：本研究旨在研究和开发（R＆D）成本的会计处理方法，并使用2015财年的辅助数据评估这些处理方法对Chemring Group Plc的损益表和财务状况的影响。为此，我们从Chemring Group的2015年度报告和账目中获取了数据，并使用内容分析（例如表格），了会计说明和关键财务比率进行了分析，这是该研究的主要贡献，实际上证明了治疗的影响据研究人员所知，R＆D成本之前从未进行过分析。分析结果表明，花销所有研发费用已经使非流动资产和权益的价值减少了与初始资本化开发费用相当的比例。这对财务状况和资产负债表规模产生了36.1百万英镑的负面影响。由于利润的下降以及资产和权益的资产负债表规模的减少，效率比率已经显示出下降的趋势，而长期偿付能力比率表明了公司的资产负债率更高。该研究得出的结论是，花费所有研发成本会减少净资产和所有者权益，从而减小资产负债表的规模，潜在的投资者和评估公司的财务报表的其他用户会注意到，资产负债表上的资产不完整，因为巨额金额用于创造未来收益的支出未在公司的财务状况表中确认和报告。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号