Ester Chen
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View article: The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure
The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure Open
Studies comparing IFRS with U.S. GAAP generally focus on differences in the attributes and consequences of the recognized financial items. We, in contrast, focus on voluntary disclosure resulting from arguably the most significant differen…