The aim of this chapter is to provide an overview of the complex issues and various approaches regarding the area of accounting for, and reporting of, intangibles. In particular, the analysis deals with the issues linked to the recognition, measure, and disclosure within and outside the traditional financial statements which are posed by the intangible economy to private organisations. The concept of intellectual capital will also be examined, as well as some of the innovative methods and forms of reporting which have been put forward to deal with such problematic area.
Intangibles and Intellectual Capital: An Overview of the Reporting Issues and Some Measurement Models
ZAMBON, Stefano
2004
Abstract
The aim of this chapter is to provide an overview of the complex issues and various approaches regarding the area of accounting for, and reporting of, intangibles. In particular, the analysis deals with the issues linked to the recognition, measure, and disclosure within and outside the traditional financial statements which are posed by the intangible economy to private organisations. The concept of intellectual capital will also be examined, as well as some of the innovative methods and forms of reporting which have been put forward to deal with such problematic area.File in questo prodotto:
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