Articles liés à DISCLOSURE OF INTANGIBLE ASSETS IN INDIAN CORPORATE...

DISCLOSURE OF INTANGIBLE ASSETS IN INDIAN CORPORATE SECTOR:: A CRITICAL APPRAISAL - Couverture souple

Kaur, Karamjeet

 
9786203306033: DISCLOSURE OF INTANGIBLE ASSETS IN INDIAN CORPORATE SECTOR:: A CRITICAL APPRAISAL
Couverture souple
ISBN 10 : 6203306037 ISBN 13 : 9786203306033
Editeur : LAP LAMBERT Academic Publishing, 2021

Synopsis

This paper proposes is to find the Intangible Assets disclosure in Indian corporate sectors (information technology,transport equipment,FMCG and oil and gas). In this research found companies disclosed human capital more as compared to other like external capital, mandatory disclosure requirement and internal capital. Intangible assets disclosure was increased by Indian companies in every financial year (2006-07 to 2015-16). In attributing wise disclosure found number of employment, compensation of employee, intangible asset valuation, research project and distribution channels were most reported attribute which was disclosed by companies in their annual reports. During analysis of total Mandatory Intangible Assets Disclosure of four sectors based on accounting standard 26 and ranking of sectors found that Oil and Gas sector has the highest mandatory Intangible Assets Disclosure from financial years 2006-07 to 2009-10. After that period, Information Technology was become first most reported sector from financial year 2010-11 to 2015-16. FMCG was the second highest mandatory Intangible Asset.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2021
Langue
anglais
ISBN 10 
6203306037
ISBN 13 
9786203306033
Reliure
Broché
Nombre de pages
92
Coordonnées du fabricant
non disponible
Personne responsable
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