Visualising intangibles: measuring and reporting in the knowledge economy
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Aldershot [u.a.]
Ashgate
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | XIV, 268 S. graph. Darst. |
| ISBN: | 0754646289 9780754646280 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804135656843116544 |
|---|---|
| adam_text | Contents
List of Figures
List of Tables
List of Appendices
List of Contributors
vu
ix
xi
xiii
Introduction: Visualising the Invisible: Measuring and Reporting on Intangibles
and Intellectual Capital
1
Stefano
Zambón
and Giuseppe
Marzo
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
9
Stefano
Zambón
and
Vania Crosara
Intangibles and Real Options Theory: A Real Measurement
Alternative?
31
Giuseppe
Marzo
Intangible Assets
:
The Next Accounting Frontier
49
David W. Young
1С
Statement vs. Environmental and Social Reports: An
Empirical Analysis of their Convergences in the
Italian Context
67
Michela
Cordazzo
DISCLOSURE ON INTANGIBLES:
VALUE RELEVANCE, SCORING AND RATING
On the Informational Usefulness of R&D Capitalization and
Amortization
97
Baruch Lev, Doron Nissim and Jacob K. Thomas
vi
Visualising Intangibles
6
Scoring Company Disclosure on Intangibles: An Application
of an Innovative Methodology in a European Perspective
Stefano
Zambón
and
Ilaria
Bergamini
7
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
8
XBRL as a
New Language for Business and Intangibles
Reporting
Kurt P.
Ramin
9
The Neglected Intangible Asset: Organisational Power
in the Knowledge Economy
Giovanni
Mašino
10
Intangibles and Performance Measurement Systems
in Opera Houses: Case Studies from Italy and the
United Kingdom
Fabio Donato
11
Macro Indicators of Intangible Assets and
Economic Policy
Patrizio Bianchi
and
Sandrine Labory
Index
Despite the now widely recognised importance of
intangible assets and intellectual capital, they still appear
to be poorly understood by both academics and practitioners.
Indeed, the necessity for adopting a fresh approach to
their reporting, measurement, and management is
today generally clear and accepted. This book gives
room to new perspectives which broaden the scope and
depth of the investigation, whilst also opening up
innovative methods and opportunities for practice.
This is an impressive book, which offers a deeper
understanding of reporting on and accounting for
intangibles as key value drivers. It provides a wide variety
of perspectives on measuring, disclosing and reporting on
intellectual capital, both on a micro and macro level, and
includes discussion of opportunities such as
XBRL
and Real
Options Theory.
|
| adam_txt |
Contents
List of Figures
List of Tables
List of Appendices
List of Contributors
vu
ix
xi
xiii
Introduction: Visualising the Invisible: Measuring and Reporting on Intangibles
and Intellectual Capital
1
Stefano
Zambón
and Giuseppe
Marzo
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
9
Stefano
Zambón
and
Vania Crosara
Intangibles and Real Options Theory: A Real Measurement
Alternative?
31
Giuseppe
Marzo
Intangible Assets
:
The Next Accounting Frontier
49
David W. Young
1С
Statement vs. Environmental and Social Reports: An
Empirical Analysis of their Convergences in the
Italian Context
67
Michela
Cordazzo
DISCLOSURE ON INTANGIBLES:
VALUE RELEVANCE, SCORING AND RATING
On the Informational Usefulness of R&D Capitalization and
Amortization
97
Baruch Lev, Doron Nissim and Jacob K. Thomas
vi
Visualising Intangibles
6
Scoring Company Disclosure on Intangibles: An Application
of an Innovative Methodology in a European Perspective
Stefano
Zambón
and
Ilaria
Bergamini
7
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
8
XBRL as a
New Language for Business and Intangibles
Reporting
Kurt P.
Ramin
9
The Neglected Intangible Asset: Organisational Power
in the Knowledge Economy
Giovanni
Mašino
10
Intangibles and Performance Measurement Systems
in Opera Houses: Case Studies from Italy and the
United Kingdom
Fabio Donato
11
Macro Indicators of Intangible Assets and
Economic Policy
Patrizio Bianchi
and
Sandrine Labory
Index
Despite the now widely recognised importance of
intangible assets and intellectual capital, they still appear
to be poorly understood by both academics and practitioners.
Indeed, the necessity for adopting a fresh approach to
their reporting, measurement, and management is
today generally clear and accepted. This book gives
room to new perspectives which broaden the scope and
depth of the investigation, whilst also opening up
innovative methods and opportunities for practice.
This is an impressive book, which offers a deeper
understanding of reporting on and accounting for
intangibles as key value drivers. It provides a wide variety
of perspectives on measuring, disclosing and reporting on
intellectual capital, both on a micro and macro level, and
includes discussion of opportunities such as
XBRL
and Real
Options Theory. |
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| illustrated | Illustrated |
| index_date | 2024-07-02T15:42:12Z |
| indexdate | 2024-07-09T20:43:59Z |
| institution | BVB |
| isbn | 0754646289 9780754646280 |
| language | English |
| lccn | 2006031453 |
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| spelling | Visualising intangibles measuring and reporting in the knowledge economy ed. by Stefano Zambon ... Aldershot [u.a.] Ashgate 2007 XIV, 268 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Intangible property Accounting Intellectual capital Bilanz (DE-588)4006566-2 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 s Bilanz (DE-588)4006566-2 s DE-604 Zambon, Stefano Sonstige oth Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014995731&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014995731&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Visualising intangibles measuring and reporting in the knowledge economy Intangible property Accounting Intellectual capital Bilanz (DE-588)4006566-2 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd |
| subject_GND | (DE-588)4006566-2 (DE-588)4072737-3 |
| title | Visualising intangibles measuring and reporting in the knowledge economy |
| title_auth | Visualising intangibles measuring and reporting in the knowledge economy |
| title_exact_search | Visualising intangibles measuring and reporting in the knowledge economy |
| title_exact_search_txtP | Visualising intangibles measuring and reporting in the knowledge economy |
| title_full | Visualising intangibles measuring and reporting in the knowledge economy ed. by Stefano Zambon ... |
| title_fullStr | Visualising intangibles measuring and reporting in the knowledge economy ed. by Stefano Zambon ... |
| title_full_unstemmed | Visualising intangibles measuring and reporting in the knowledge economy ed. by Stefano Zambon ... |
| title_short | Visualising intangibles |
| title_sort | visualising intangibles measuring and reporting in the knowledge economy |
| title_sub | measuring and reporting in the knowledge economy |
| topic | Intangible property Accounting Intellectual capital Bilanz (DE-588)4006566-2 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd |
| topic_facet | Intangible property Accounting Intellectual capital Bilanz Immaterielles Wirtschaftsgut |
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