Regnskabsmæssig behandling af forskning- og udviklingsomkostninger samt gennemførelse af nedskrivningstest

Patrick Orbæk

Student thesis: Diploma thesis


In a time of fast global development, it is for today’s businesses to remain adaptable and flexible opposite of what is happening around them. Does a company choose not to do anything and not at least be developing at the same rate as the outside world, it will just be a matter of time, before this company will experience that it competitors will overtake their marked position, if their products not are getting faster and more efficient. It is therefore important for every company that they are getting better every day, if they willmaintain or improve theirmarked position. They are therefore forced to invest in knowledge resources. Companies have the ability to recognize development costs in the balance sheet, if the company are able to distinguish between research costs and development costs. They are therefore able to recognize the cost in profit and loss over several years, instead of recognize all development costs in same financial year. Section 2 in this assignment, will be based on a descriptive part of intangible assets. The review will include the definition of intangible assets and a review of the recognition, measurement, data and presentation from the rules if the Annual Accounts Act and IAS 38. Differences between the Annual Accounts Act and IAS 38 will on an ongoing basis be listed. Section 3 will be a review of the basic requirements for the annual report. Both section 2 and 3 are included in the assignment to provide a better understanding of the basis for the deeper parts respectively, research, development and impairment tests. There will in section 4 be a review of the accounting treatment of research and development activities. Besides a review of the accounting treatment the problems within research and development will be reviewed. After a review of research and development the assignment, take section 5 op to an overall level. A theoretical and a practical examination of the impairment test will take place in this section. In section 6 the problems around impairment test will be elucidated. In section 7 will the treatment of development costs in 2 different industries be analyzed. The procedure for the prospects will mainly be discussing. In section 8 the concluding part will take place.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2015
Number of pages169