Intangible Values in Financial Accounting ...

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Sprache: Englisch

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Beschreibung

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. 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.

Über den Autor

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

Zusammenfassung

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.

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.

Erscheinungsjahr:	2014
Fachbereich:	Volkswirtschaft
Genre:	Recht , Sozialwissenschaften , Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
Inhalt:	xxx 530 S. 58 s/w Illustr. 530 p. 58 illus.
ISBN-13:	9783658065492
ISBN-10:	3658065494
Sprache:	Englisch
Ausstattung / Beilage:	Paperback
Einband:	Kartoniert / Broschiert
Autor:	Grüber, Stephan
Hersteller:	Springer Fachmedien Wiesbaden Springer Fachmedien Wiesbaden GmbH
Verantwortliche Person für die EU:	Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, D-69121 Heidelberg, juergen.hartmann@springer.com
Maße:	210 x 148 x 30 mm
Von/Mit:	Stephan Grüber
Erscheinungsdatum:	23.07.2014
Gewicht:	0,715 kg

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