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Intangible Values in Financial Accounting and Reporting

GRÜBER, Stephan - Personal Name;

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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Detail Information
Series Title
-
Call Number
330 GRU i
Publisher
: ., 2015
Collation
XXX, 530
Language
English
ISBN/ISSN
978-3-658-06549-2
Classification
330
Content Type
text
Media Type
computer
Carrier Type
online resource
Edition
-
Subject(s)
Economics
Specific Detail Info
-
Statement of Responsibility
Stephan Grüber
Other Information
Cataloger
Khusnun
Source
-
Validator
-
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