Visualising Intangibles: Measuring and Reporting in the Knowledge Economy
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portes grátis
Visualising Intangibles: Measuring and Reporting in the Knowledge Economy
Marzo, Giuseppe; Zambon, Stefano
Taylor & Francis Ltd
10/2007
282
Dura
Inglês
9780754646280
15 a 20 dias
Despite the recognised importance of the intangibles assets of intellectual capital, they can still appear to be poorly understood by both academics and practitioners. Yet the necessity for adopting an approach to their reporting, measurement, and management is clear. This book is addressed to this need and seeks to offers solutions.
Contents: Introduction: Visualising the invisible: measuring and reporting on intangibles and intellectual capital, Stefano Zambon and Giuseppe Marzo. Part 1 Measurement and Reporting Issues: Regulatory changes in accounting for goodwill and intangible assets: a study of their first impact on European companies listed on US markets, Stefano Zambon and Vania Crosara; Intangibles and real options theory: a real measurement alternative?, Giuseppe Marzo; Intangible assets: the next accounting frontier, David W. Young; IC statement vs. environmental and social reports: an empirical analysis of their convergences in the Italian context, Michela Cordazzo. Part 2 Disclosure on Intangibles: Value Relevance, Scoring and Rating: On the informational usefulness of R&D capitalization and amortization, Baruch Lev, Doron Nissim and Jacob K. Thomas; Scoring company disclosure on intangibles: an application of an innovative methodology in a European perspective, Stefano Zambon and Ilaria Bergamini; Credit rating and intangible assets: a preliminary inquiry into current practices, Adele Del Bello. Part 3 New Perspectives on the Measurement and Reporting of Intangibles: XBRL as a new language for business and intangibles reporting, Kurt P. Ramin; The neglected intangible asset: organizational power in the knowledge economy, Giovanni Masino; Intangibles and performance measurement systems in opera houses: case studies from Italy and the UK, Fabio Donato; Macro indicators of intangible assets and economic policy, Patrizio Bianchi and Sandrine Labory. Index.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Despite the recognised importance of the intangibles assets of intellectual capital, they can still appear to be poorly understood by both academics and practitioners. Yet the necessity for adopting an approach to their reporting, measurement, and management is clear. This book is addressed to this need and seeks to offers solutions.
Contents: Introduction: Visualising the invisible: measuring and reporting on intangibles and intellectual capital, Stefano Zambon and Giuseppe Marzo. Part 1 Measurement and Reporting Issues: Regulatory changes in accounting for goodwill and intangible assets: a study of their first impact on European companies listed on US markets, Stefano Zambon and Vania Crosara; Intangibles and real options theory: a real measurement alternative?, Giuseppe Marzo; Intangible assets: the next accounting frontier, David W. Young; IC statement vs. environmental and social reports: an empirical analysis of their convergences in the Italian context, Michela Cordazzo. Part 2 Disclosure on Intangibles: Value Relevance, Scoring and Rating: On the informational usefulness of R&D capitalization and amortization, Baruch Lev, Doron Nissim and Jacob K. Thomas; Scoring company disclosure on intangibles: an application of an innovative methodology in a European perspective, Stefano Zambon and Ilaria Bergamini; Credit rating and intangible assets: a preliminary inquiry into current practices, Adele Del Bello. Part 3 New Perspectives on the Measurement and Reporting of Intangibles: XBRL as a new language for business and intangibles reporting, Kurt P. Ramin; The neglected intangible asset: organizational power in the knowledge economy, Giovanni Masino; Intangibles and performance measurement systems in opera houses: case studies from Italy and the UK, Fabio Donato; Macro indicators of intangible assets and economic policy, Patrizio Bianchi and Sandrine Labory. Index.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
