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Titlebook: Intangible Values in Financial Accounting and Reporting; An Analysis from the Stephan Grüber Book 2015 Springer Fachmedien Wiesbaden 2015 c

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發(fā)表于 2025-3-21 18:53:50 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱Intangible Values in Financial Accounting and Reporting
副標(biāo)題An Analysis from the
編輯Stephan Grüber
視頻videohttp://file.papertrans.cn/469/468235/468235.mp4
概述Study in the field of economic sciences.Includes supplementary material:
圖書封面Titlebook: Intangible Values in Financial Accounting and Reporting; An Analysis from the Stephan Grüber Book 2015 Springer Fachmedien Wiesbaden 2015 c
描述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.
出版日期Book 2015
關(guān)鍵詞content analysis; financial accounting; financial analyst; intangible value; usefulness of information
版次1
doihttps://doi.org/10.1007/978-3-658-06550-8
isbn_softcover978-3-658-06549-2
isbn_ebook978-3-658-06550-8
copyrightSpringer Fachmedien Wiesbaden 2015
The information of publication is updating

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發(fā)表于 2025-3-21 22:04:48 | 只看該作者
The Fundamentals of Financial Accounting and Reporting, system. The design of such a system again is based upon pre-defined objectives. Therefore, the discussion of fundamentals establishes principles that may be used to further analyze the financial accounting and reporting of intangibles and to identify potential shortcomings of current standards.
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e 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 capita
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發(fā)表于 2025-3-22 14:28:39 | 只看該作者
Book 2015omprise 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 th
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The Fundamentals of Financial Accounting and Reporting,e accounting function and its underlying theories. That is because the latter generally determines the purpose of a financial accounting and reporting system. The design of such a system again is based upon pre-defined objectives. Therefore, the discussion of fundamentals establishes principles that
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