EAN: 9783658065492

INTANGIBLE VALUES IN FINANCIAL ACCOUNTING AND R...

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.

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