Intangible Values in Financial Accounting and Reporting: An Analysis from the Pe

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Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.

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Intangible Values in Financial Accounting and Reporting: An Analysis from the Perspective of Financi ...
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Paperback: 530 pages
Publisher: Springer Gabler; 2015 edition (October 23, 2014)
Language: English
ISBN-10: 3658065494
ISBN-13: 978-3658065492
Product Dimensions: 5.8 x 1.3 x 8.3 inches
Shipping Weight: 1.5 pounds

• http://www.amazon.com/Intangible-Values-Financial-Accounting-Reporting/dp/3658065494/ref=sr_1_1_twi_1?ie=UTF8&qid=1415795834&sr=8-1&keywords=Intangible+Values+in+Financial+Accounting+and+Reporting%3A+An+Analysis+from+the+Perspective+of+Financial+Analysts
  

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关键词：Accounting Intangible financial Reporting inancial Values innovation equipment knowledge potential

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Intangible Values in Financial Accounting and Reporting

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