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Intangible values in financial accounting and reporting = an analysis from the perspective of financial analysts /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Intangible values in financial accounting and reporting/ by Stephan Gruber.
其他題名:	an analysis from the perspective of financial analysts /
作者:	Gruber, Stephan.
出版者:	Wiesbaden :Springer Fachmedien Wiesbaden : : 2015.,
面頁冊數:	xxx, 530 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	Intangible property - Valuation. -
電子資源:	http://dx.doi.org/10.1007/978-3-658-06550-8
ISBN:	9783658065508 (electronic bk.)

Intangible values in financial accounting and reporting = an analysis from the perspective of financial analysts /
Gruber, Stephan.

Intangible values in financial accounting and reportingan analysis from the perspective of financial analysts /[electronic resource] :by Stephan Gruber. - Wiesbaden :Springer Fachmedien Wiesbaden :2015. - xxx, 530 p. :ill., digital ;24 cm.

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.

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 Gruber 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. Contents: 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. Target Groups: Academics focusing on financial accounting and reporting, finance and investing. Professionals focusing on financial accounting and reporting as well as financial analysts and other users of financial statements. The Author Dr. Stephan Gruber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing.

ISBN: 9783658065508 (electronic bk.)

Standard No.: 10.1007/978-3-658-06550-8doiSubjects--Topical Terms:

775229
Intangible property
--Valuation.

LC Class. No.: HF5681.I55

Dewey Class. No.: 657

Intangible values in financial accounting and reporting = an analysis from the perspective of financial analysts /
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