美服《星战前夜》CCP财政损失21美元 撤销资产是研发费的一部分

CCP游戏在GamesIndustry.biz报道2013财政损失21美元。而整体收入显著增加,有助于减少在研究和发展上巨大的企业投资。

CCP完整的财务报告似乎支持这一理论，研发成本增加4000万美元的一个重要因素是资产价值归于《黑暗世界》。

“今年公司评估其资产资本化发展，确定其中一部分资产在未来可能没有经济利益,”报告的一份声明中这样解释道。“IAS38要求这样的资产应该从资产负债表中撤销并删除，在综合收益表中撤销资产是研发费的一部分。专业玩家网游戏工作室项目论坛全面开放，欢迎所有游戏工作室加入。

原文

CCP Games is reporting over $21M in losses for fiscal 2013 according to a report at GamesIndustry.biz. While overall revenue increased significantly, huge corporate investment in research and development contributed to the decline.

A note in CCP's full financial presentation seems to support the theory that a large factor in this $40 million increase in R&D costs was the removal of asset value previously attributed to World of Darkness.

"During the year the company assessed its capitalized development assets and determined that a portion of those assets would likely not have future economic benefits," a statement accompanying the report explains. "IAS 38 requires that such assets should be derecognized and removed from the balance sheet. The expense related to the derecognized assets are presented as part of research and development expense in the statement of comprehensive income.