The growth and expansion of firms into foreign markets have resulted in the aggregation of financial information that includes non-homogeneous elements. This paper seeks to investigate the difficulties of reporting on segments of a business. Emphasis will be laid on analysing the existing accounting recognition and measurement difficulties deriving from reporting research and development (R&D) expenditures in the light of investment decisions by the Greek banking sector. In conclusion, this study indicates that there are accounting and auditing problems of defined, measured and disclosed R&D to users of financial statements. Despite these difficulties, the importance of R&D expenditures will increase, as the capital market grows and there is a constant need to supply reliable accounting information.
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Volume (Year): 1 (2006) Issue (Month): 2 (January) Pages: 308-321 Download reference. The following formats are available: HTML
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