| 书目名称 | Intangible Values in Financial Accounting and Reporting |
| 副标题 | An Analysis from the |
| 编辑 | Stephan Grüber |
| 视频video | http://file.papertrans.cn/469/468235/468235.mp4 |
| 概述 | Study in the field of economic sciences.Includes supplementary material: |
| 图书封面 |  |
| 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 |
| 关键词 | content analysis; financial accounting; financial analyst; intangible value; usefulness of information |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-658-06550-8 |
| isbn_softcover | 978-3-658-06549-2 |
| isbn_ebook | 978-3-658-06550-8 |
| copyright | Springer Fachmedien Wiesbaden 2015 |
|Archiver|手机版|小黑屋|
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