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Olivia.W🌸 · 2023年10月11日

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NO.PZ2023081403000112

问题如下：

Q. When earnings are increased by deferring research and development (R&D) investments until the next reporting period, this choice is considered:

选项：

A.non-compliant accounting.

B.earnings management as a result of a real action.

C.earnings management as a result of an accounting choice.

解释：

B is correct. Deferring R&D investments into the next reporting period is an example of earnings management by taking a real action.

RD都发生了，还不记账，估计推迟到下一个period还不是操纵earnings么？

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1 个答案

王园圆_品职助教 · 2023年10月12日

同学你好，这里用的词是“investment”——即推迟本期的研发投资（这个行为），就是公司真的今年就没有花钱去做研发，而推迟到明年再去做这个研发支出这个费用了

你理解成"deferring RD expenses recognition"——也就是”推迟已经发生的研发费用计入I/S表费用科目“这件事了

所以这不算操纵earnings，只是一种“管理”earining的手段而已


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