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Issues in accounting for R&D investment - a perspective from the pharmaceutical industry
Finance & Accounting
Pages 60 (15060 words)
Contents Abstract 3 Introduction 4 Declined R&D productivity 7 Reasons of declined R&D productivity 9 Improvement of R&D productivity 10 Literature Review 12 Background of AstraZeneca 15 Methodology 20 Purpose Statement 21 Analysis 23 Qualitative Analysis 23 Goodwill accounting during merger and acquisition transaction between multinational 23 Exchange of intangible assets with continuing involvement 26 Upfront payments to conduct research with access to the research 27 Payments made to conduct research 28 Upfront payments received to conduct development: Interim recognition 28 Upfront payments received to conduct development: Completion 29 Classification of royalties related to R&D 30 Donati
The companies operating in the pharmaceutical industry spend millions of dollars each year in the research and development expenditure so that they are able to devise new methods and medicine that are able to cure and provide sustenance to the human body from deadly diseases. From the financial perspective, the research and development expenditure forms an integral part of the financial statements of any pharmaceutical company. Over the years, a debate has been going between the financial managers and the economists regarding the fact pertaining to the accounting treatment of the research and development expenditure in the financial statements of the pharmaceutical companies. ...
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