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Case
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Reference no. 9-193-166
Subject category: Finance, Accounting and Control
Authors: David F Hawkins (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1993
Version: 29 May 1997
Length: 8 pages
Data source: Generalised experience
Topics: Financial statements; Accounting procedures
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Abstract

Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred.
Location:
Sweden
Industry:
Electronics
Size:
USD38 million revenues
Other setting(s):
1992
Teaching note
-
Reference no. 5-197-087
Subject category: Finance, Accounting and Control
Authors: David F Hawkins (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1997
Version: 29 May 1997
Length: 17 pages
View full details
Case
-
Reference no. 9-109-S03
Spanish language
Subject category: Finance, Accounting and Control
Authors: David F Hawkins (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2008
Version: 29 May 1997
Revision date: 5-Apr-2019
Length: 9 pages
Data source: Generalised experience
Topics: Financial statements; Accounting procedures
View full details

About

Abstract

Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred.

Settings

Location:
Sweden
Industry:
Electronics
Size:
USD38 million revenues
Other setting(s):
1992

Related

Teaching note
-
Reference no. 5-197-087
Subject category: Finance, Accounting and Control
Authors: David F Hawkins (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1997
Version: 29 May 1997
Length: 17 pages
View full details
Case
-
Reference no. 9-109-S03
Spanish language
Subject category: Finance, Accounting and Control
Authors: David F Hawkins (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2008
Version: 29 May 1997
Revision date: 5-Apr-2019
Length: 9 pages
Data source: Generalised experience
Topics: Financial statements; Accounting procedures
View full details