DISCLOSURE OF INTANGIBLE ASSETS IN INDIAN CORPORATE SECTOR:

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.

Autorentext

Nombre del autor: Dr. Karamjeet Kaur Profesor Asociado Escuela de Comercio y Gestión, Alpine College en Moga (rode), Email karamsran5@gmail.com. Publicaciones de trabajos de investigación: 5+ (cuatro internacionales y dos nacionales)