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Intangible Values in Financial Accounting and Reporting : an Analysis from the Perspective of Financial Analysts

Author: Stephan Grüber
Publisher: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint : Springer Gabler, 2015.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Database:WorldCat
Summary:
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  Read more...
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Additional Physical Format: Printed edition:
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Stephan Grüber
ISBN: 9783658065508 3658065508 9783658065492 3658065494
OCLC Number: 896466632
Description: 1 online resource
Contents: 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.
Responsibility: by Stephan Grüber.
More information:

Abstract:

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. Contents · 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 Target Groups · Academics focusing on financial accounting and reporting, finance and investing · Professionals focusing on financial accounting and reporting as well as financial analysts and other users of financial statements The Author Dr. Stephan Grüber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing.

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