Intangible Values in Financial Accounting and Reporting

An Analysis from the Perspective of Financial Analysts
2015
ISBN: 978-3-658-06549-2
Verlag: Springer

Buch, Englisch, 530 Seiten, Format (B × H): 148 mm x 210 mm, Gewicht: 7138 g

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.

Zielgruppe

Research

Autoren/Hrsg.

Grüber, Stephan

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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.

Über Autor(innen)

Dr. Stephan Grüber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing.