Intangible Values in Financial Accounting and Reporting | An Analysis from the Perspective of Financial Analysts
Stephan Grüber
ISBN 10: 3658065494 ISBN 13: 9783658065492
Published by Springer Gabler, 2014
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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. Seller Inventory # 105243584
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 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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Bibliographic Details
Title: Intangible Values in Financial Accounting ...
Publisher: Springer Gabler
Publication Date: 2014
Binding: Taschenbuch
Condition: Neu