Publications
Publications
- June 1993 (Revised May 1997)
- HBS Case Collection
SKA (Sweden)
By: David F. Hawkins
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.
Keywords
Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden
Citation
Hawkins, David F. "SKA (Sweden)." Harvard Business School Case 193-166, June 1993. (Revised May 1997.)