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...
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2015
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oai:scholar.dlu.edu.vn:DLU123456789-592772023-11-11T06:35:21Z Intangible Values in Financial Accounting and Reporting: An Analysis from the Perspective of Financial Analysts Grüber, Stephan Management Science Economics Accounting Valuation Intangible property 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. 2015-12-02T07:03:50Z 2015-12-02T07:03:50Z 2015 Book 978-3-658-06550-8 978-3-658-06549-2 https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59277 en application/pdf Springer |
| institution |
Thư viện Trường Đại học Đà Lạt |
| collection |
Thư viện số |
| language |
English |
| topic |
Management Science Economics Accounting Valuation Intangible property |
| spellingShingle |
Management Science Economics Accounting Valuation Intangible property Grüber, Stephan Intangible Values in Financial Accounting and Reporting: An Analysis from the Perspective of Financial Analysts |
| description |
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. |
| format |
Book |
| author |
Grüber, Stephan |
| author_facet |
Grüber, Stephan |
| author_sort |
Grüber, Stephan |
| title |
Intangible Values in Financial Accounting and Reporting:
An Analysis from the Perspective of Financial Analysts |
| title_short |
Intangible Values in Financial Accounting and Reporting:
An Analysis from the Perspective of Financial Analysts |
| title_full |
Intangible Values in Financial Accounting and Reporting:
An Analysis from the Perspective of Financial Analysts |
| title_fullStr |
Intangible Values in Financial Accounting and Reporting:
An Analysis from the Perspective of Financial Analysts |
| title_full_unstemmed |
Intangible Values in Financial Accounting and Reporting:
An Analysis from the Perspective of Financial Analysts |
| title_sort |
intangible values in financial accounting and reporting:
an analysis from the perspective of financial analysts |
| publisher |
Springer |
| publishDate |
2015 |
| url |
https://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/59277 |
| _version_ |
1819782764762759168 |