Intangible Values in Financial Accounting and Reporting

Intangible Values in Financial Accounting and Reporting

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Academics and practitioners argue that intangible values have become significant value drivers of todaya€™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.As discussed, technical analysis focuses on charts and historical stock prices in order to identify historical trends and ... the analysts compare the performance of a stock to benchmarks, such as the Saamp;P 500, the DAX30 or other indices.

Title:Intangible Values in Financial Accounting and Reporting
Author:Stephan Grüber
Publisher:Springer - 2014-07-18


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