Intangible Values in Financial Accounting and Reporting

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.

Study in the field of economic sciences Includes supplementary material: sn.pub/extras

Autorentext

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

Inhalt
Fundamentals of financial accounting and reporting.- Foundation and challenges of intangible values in financial accounting and reporting.- Financial analysts as users of financial accounting and reporting information.- Perspective of financial analysts on information about intangibles.