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Intangible Values in Financial Accounting and Reporting

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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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Detail Information

Series Title

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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

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Statement of Responsibility

Stephan Grüber

Other Information

Cataloger

Khusnun

Source

-

Validator

-

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