Intangibles: Management, Measurement, and Reporting

Capa
Brookings Institution Press, 01/12/2000 - 231 páginas

This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.

 

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Índice

What Why and Who?
5
The Economics of Intangibles
21
The Record
51
Intangibles in the Dark
79
What Then Must We Do?
105
The Road Ahead
129
Accounting Rules and Regulations for Intangibles
135
Intellectual Capital Management Best Practices
155
Comments
177
Stephen Gates
180
Boyan Jovanovic
183
Jack E Tripiett
189
Wayne Upton
194
References
200
Index
203
Direitos de autor

References
167

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Palavras e frases frequentes

Passagens conhecidas

Página 5 - an intangible asset is a claim to future benefits that does not have a physical or financial (a stock or a bond) embodiment. A patent, a brand, and a unique organizational structure (for example, an Internet-based supply chain) that generate cost savings are intangible assets.

Acerca do autor (2000)

Baruch Lev is professor of accounting and finance at New York University and the director of the Vincent C. Ross Project for Research on Intangibles. He is the award-winning author of several books and numerous research studies published in the leading accounting, finance, and economic journals.

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