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

• Main Author: Grüber, Stephan (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2015.
• Subjects: Economics.; Management science.; Economics, general.

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...

Table of 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.