ACCA research finds ‘substantial room for improvement’ in R&D reporting 

New research by ACCA and the Adam Smith Business School of the University of Glasgow finds over half of organisations (53%) are not separately reporting any research and development (R&D) assets or expenses. A large proportion of these organisations use R&D-related terms in their annual reports. The research concludes that there is substantial room for improvement in organisations’ R&D reporting.  

Intangible assets like R&D are increasingly important in driving the future earnings of many organisations and an organisation’s narrative on R&D will affect stakeholders’ perception of its prospects.

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