Accounting for intellectual capital

Abstract :

For many businesses today, their main assets are not the traditional fixed assets of buildings, plant and machinery, or vehicles. Today’s business assets are more likely to be * intangibles” that are very often lumped under the all-encompassing umbrella, of wgoodwill” on a firm’s balance sheet.

With the shift to intangibles as the main source of value, traditional accounting methods have become less relevant. This research report will examine the link between intangible assets and the value of the firm, the deficiencies in traditional accounting-based measures and will provide a framework for the new metrics that must be developed for the “new economy”

This report also acknowledges that users of company information (accounts, strategies, reports) differ in their needs, expectations and intentions when obtaining and using information. Investors, shareholders, managers, staff, government, customers and suppliers, will differ in the requirements they would like fulfilled through the provision of company information.

 

Details

Author Cunningham BM
URL http://hdl.handle.net/20.500.11892/120045
Date Accessioned 2016-09-22T11:25:29Z
Date Available 2016-09-22T11:25:29Z
Date Created 1999
Identifier URL 1999
Language English
Subject
Subject 2
Alternative Title
Degree Type Masters degree
Degree Description  MBA