ABSTRACT
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
TABLE OF CONTENTS
chapter |6 pages
Introduction
part 1|88 pages
Measurement and Reporting Issues
part 2|96 pages
Disclosure on Intangibles: Value Relevance, Scoring and Rating
part 3|71 pages
New Perspectives on the Measurement and Reporting of Intangibles