Intangible Values in Financial Accounting and Reporting An Analysis from the Perspective of Financial Analysts /

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 suc...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Grüber, Stephan (Συγγραφέας)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2015.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
LEADER 03155nam a22004095i 4500
001 978-3-658-06550-8
003 DE-He213
005 20151204143507.0
007 cr nn 008mamaa
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020 |a 9783658065508  |9 978-3-658-06550-8 
024 7 |a 10.1007/978-3-658-06550-8  |2 doi 
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072 7 |a BUS000000  |2 bisacsh 
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100 1 |a Grüber, Stephan.  |e author. 
245 1 0 |a Intangible Values in Financial Accounting and Reporting  |h [electronic resource] :  |b An Analysis from the Perspective of Financial Analysts /  |c by Stephan Grüber. 
264 1 |a Wiesbaden :  |b Springer Fachmedien Wiesbaden :  |b Imprint: Springer Gabler,  |c 2015. 
300 |a XXX, 530 p. 58 illus.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
505 0 |a 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. 
520 |a 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. Stephan Grüber 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.   Contents ·        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     Target Groups   ·        Academics focusing on financial accounting and reporting, finance and investing ·        Professionals focusing on financial accounting and reporting as well as financial analysts and other users of financial statements   The Author Dr. Stephan Grüber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing. 
650 0 |a Economics. 
650 0 |a Management science. 
650 1 4 |a Economics. 
650 2 4 |a Economics, general. 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer eBooks 
776 0 8 |i Printed edition:  |z 9783658065492 
856 4 0 |u http://dx.doi.org/10.1007/978-3-658-06550-8  |z Full Text via HEAL-Link 
912 |a ZDB-2-SBE 
950 |a Business and Economics (Springer-11643)