Intangible Values in Financial Accounting and Reporting (PDF)

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 Grüber 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 Grüber obtained his doctorate degree at the University of St. Gallen (HSG),

Institute of Accounting, Control and Auditing.