Policy & Insights

The capitalisation debate: R&D expenditure and the ‘intangibles’ question


Listen Later

The so called ‘intangibles gap’ refers to the difference between the stock market value of companies and the net asset value that accountants are reporting. There are concerns that financial statements no longer reflect the underpinning drivers of value in modern business. Such concerns are particularly relevant to accounting for ‘intangibles’, including R&D costs. In this podcast, Richard Martin, head of corporate reporting in the professional insights team at ACCA is joined by Alan Teixeira, global director of IFRS Research at Deloitte. Together they walk us through the challenges that come with the option to either capitalise or expense the R&D costs of a company.

...more
View all episodesView all episodes
Download on the App Store

Policy & InsightsBy ACCA Insights

  • 3
  • 3
  • 3
  • 3
  • 3

3

2 ratings


More shows like Policy & Insights

View all
Money Box by BBC Radio 4

Money Box

42 Listeners

Comedy of the Week by BBC Radio 4

Comedy of the Week

495 Listeners

Irish Times Inside Business by The Irish Times

Irish Times Inside Business

14 Listeners

Political Fix by Financial Times

Political Fix

150 Listeners

Rugby Union Weekly by BBC Radio 5 Live

Rugby Union Weekly

364 Listeners

Political Thinking with Nick Robinson by BBC Radio 4

Political Thinking with Nick Robinson

107 Listeners

The Diary Of A CEO with Steven Bartlett by DOAC

The Diary Of A CEO with Steven Bartlett

7,165 Listeners

FT News Briefing by Financial Times

FT News Briefing

686 Listeners

Sh**ged Married Annoyed by Chris & Rosie Ramsey

Sh**ged Married Annoyed

1,277 Listeners

The Good, The Bad & The Rugby by Folding Pocket

The Good, The Bad & The Rugby

275 Listeners

ACCA student life by ACCA

ACCA student life

1 Listeners

Accountancy Insights by ICAEW

Accountancy Insights

1 Listeners

The Tax Track by ICAEW

The Tax Track

0 Listeners

The Sports Agents by Global

The Sports Agents

29 Listeners

The Economics Show by Financial Times

The Economics Show

127 Listeners