Intangible Values in Financial Accounting and Reporting

An Analysis from the Perspective of Financial Analysts

Specificaties
Paperback, 530 blz. | Engels
Springer Fachmedien Wiesbaden | 2015e druk, 2014
ISBN13: 9783658065492
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Juridisch :
Springer Fachmedien Wiesbaden 2015e druk, 2014 9783658065492
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Samenvatting

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.

Specificaties

ISBN13:9783658065492
Taal:Engels
Bindwijze:paperback
Aantal pagina's:530
Uitgever:Springer Fachmedien Wiesbaden
Druk:2015

Inhoudsopgave

Fundamentals of financial accounting and reporting.- Foundation and challenges of intangible values in financial accounting and reporting.- Financial analysts as users of financial accounting and reporting information.- Perspective of financial analysts on information about intangibles.

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        Intangible Values in Financial Accounting and Reporting