Regnskabsmæssig behandling af udviklingsomkostninger

Simon Andersen & Alexander Holm Schwensen

Student thesis: Diploma thesis


This report is about development costs and intangible assets, and the accounting treatment of these, primary the Danish financial statements act (ÅRL), furthermore involvement of the International Financial Reporting Standards (IFRS) to compare and analyze on relevant areas related to development costs.
First of all, the report will clarify what an intangible asset is, and how to distinguish between development costs and research cost. There is a possibility to recognize some of the costs in the balance sheet, why the distinction is important for the companies. Furthermore, the definition of an intangible asset will be described, so that the reader has a fundamental understanding of the area. Followed by the general requirements in ÅRL.
Afterwards the report will clarify, how development costs is supposed to be handled correct by the companies if they follow the Danish standards.
Another focus area is to identify how the Danish standards distinguish from international standards, and what the opportunities and demands the companies have related to the financial statement with the information that the users demand.
The need to develop is increasing due to the global market, therefore it is interesting to look into the possibilities for the inclusion and measurement of costs related to development, and in relation to this, the presentation so that the users of the financial statements get the needed information.
The report will identify which opportunities the companies have to satisfy the users of the financial statement if the use the Danish standards compared to the international standards.
Therefore, there will be a strong focus on the users of the financial statements and what the users need for information is. An overall description of the report is, that it will provide the reader with knowledge on the users of the financial statement, what their need for information is, and if their needs is getting satisfactory covered, and what element the companies should have their focus on.
At last the report will examine what the companies should have in mind when they are preparing the financial statements, with a focus on how they can provide the needed or requested information from the users.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2020
Number of pages85