Intangible Values in Financial Accounting and Reporting | An Analysis from the Perspective of Financial Analysts

Stephan Grüber

ISBN 10: 3658065494 / ISBN 13: 9783658065492

Editore: Springer Gabler, 2014

Intangible Values in Financial Accounting and Reporting | An Analysis from the Perspective of Financial Analysts | Stephan Grüber | Taschenbuch | xxx | Englisch | 2014 | Springer Gabler | EAN 9783658065492 | Verantwortliche Person für die EU: Springer Gabler in Springer Science + Business Media, Tiergartenstr. 15-17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu. Codice articolo 105243584

Riassunto:

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.

Informazioni sull'autore:

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

Dati bibliografici

Titolo: Intangible Values in Financial Accounting ...
Casa editrice: Springer Gabler
Data di pubblicazione: 2014
Legatura: Taschenbuch
Condizione: Neu