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The Role of IAS 38 in the Evaluation of the Effects of Business Model Innovation

In: Regulation of Finance and Accounting

Author

Listed:
  • Mariusz Karwowski

    (Warsaw School of Economics)

Abstract

IAS 38 “Intangible Assets” forces companies in which business model innovation (BMI) occurs to recognize expenditures in the research stage aimed at formulating and designing alternatives for new or improved processes, systems, or additional services, as well as expenditures during the development stage at the moment of incurring such costs, before meeting the criteria for capitalizing expenses in profit or loss. This requirement is important as BMI is driven by internally generated intangible assets that often cannot be recognized in the statement of financial position, resulting in the need for nonfinancial information in regard to these expenses.

Suggested Citation

  • Mariusz Karwowski, 2022. "The Role of IAS 38 in the Evaluation of the Effects of Business Model Innovation," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Regulation of Finance and Accounting, chapter 0, pages 223-231, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-99873-8_17
    DOI: 10.1007/978-3-030-99873-8_17
    as

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