Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany.

Dinh, TamiTamiDinhSchultze, WolfgangWolfgangSchultze2023-04-132023-04-132022https://www.alexandria.unisg.ch/handle/20.500.14171/109239https://doi.org/10.1016/j.intaccaudtax.2022.100446enAccounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany.journal article