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

Grüber, Stephan

Couverture souple

ISBN 10 : 3658065494 ISBN 13 : 9783658065492

Editeur : 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. 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.

A propos du livre

À propos de l?auteur

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

Détails de l'édition

• Éditeur: Springer Gabler
• Date d'édition: 2014
• Langue: anglais
• ISBN 10: 3658065494
• ISBN 13: 9783658065492
• Reliure: Broché
• Nombre de pages: 560
• Coordonnées du fabricant: non disponible
• Personne responsable: CMN Printpool Inh. Mathis Neumann; https://www.also.com/ec/cms5/en_6000/6000/index.jsp; ; Friedrich-Karl-Str. 9; Hamburg; Allemagne