Intangible Values in Financial Accounting and Reporting - An Analysis from the Perspective of Financial Analysts (Paperback, 2015 ed.)

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.

General

Imprint:	Springer Gabler
Country of origin:	Germany
Release date:	July 2014
First published:	2015
Authors:	Stephan Gruber
Dimensions:	210 x 148 x 32mm (L x W x T)
Format:	Paperback
Pages:	530
Edition:	2015 ed.
ISBN-13:	978-3-658-06549-2
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
LSN:	3-658-06549-4
Barcode:	9783658065492

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