Intangible Values in Financial Accounting and Reporting: An Analysis from the Perspective of Financial Analysts - Softcover

Grüber, Stephan

Softcover

ISBN 10: 3658065494 ISBN 13: 9783658065492

Publisher: Springer Gabler, 2014

Synopsis

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.

About this title

About the Author

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

From the Back Cover

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.

Edition details

• Publisher: Springer Gabler
• Publication date: 2014
• Language: English
• ISBN 10: 3658065494
• ISBN 13: 9783658065492
• Binding: Paperback
• Number of pages: 560