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.

The objective of this book is to explore the relationship between intellectual capital management and the sustainable development of organizations and society. To do so, it introduces readers to the topic of intellectual capital in the context of several connected entities such as organizations,...

This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book...

Die Schaffung, Zuordnung und Verwertung von IP-Rechten ist eine der interessantesten Herausforderungen, wenn es um die Steuerplanung geht. Einer Bandbreite attraktiver Gestaltungsmöglichkeiten stehen nicht unerhebliche Risiken und die politische Forderung nach einer verantwortungsvollen...

Auf den Spuren des intellektuellen Kapitals – Ansätze der IC-Forschung und Praxis -- Meilensteine der IC-Entwicklung -- Intellectual Capital Ansätze in Unternehmen – Erfahrungen aus der Praxis -- Auf dem Weg in die wissensbasierte Wirtschaft -- „Zwischen“-räume – Gestaltung des...

Contents -- Foreword: Markku Markkula -- Foreword: Nick Bontis -- Foreword: Se-Hwa Wu -- Preface: Leif Edvinsson -- Preface: Carol Yeh-Yun Lin -- Executive Summary -- 1. Introduction -- Economic Background -- 2. Impact of the 2008 Global Financial Crisis -- 3. National Intellectual Capital...

Contents -- Foreword: Markku Markkula -- Foreword -- Bror Salmelin: Foreword: Se-Hwa Wu -- Preface: Leif Edvinsson -- Preface: Carol Yeh-Yun Lin -- Executive Summary -- 1. Introduction -- 2. Impact of the 2008 Global Financial Crisis -- 3. National Intellectual Capital Development of the Four...

Foreword: Markku Markkula -- Foreword: Bror Salmelin -- Foreword: Se-Hwa Wu -- Preface: Leif Edvinsson -- Preface: Carol Yeh-Yun Lin -- Executive Summary -- 1. Introduction -- 2. Impact of the 2008 Global Financial Crisis -- 3. National Intellectual Capital Development of the Six BRICKS...

Preface -- Introduction -- International Corporations and Taxes -- Structure and Activities of a Model Multinational Company: MNC -- The Value of Intellectual Capital -- Transfer Pricing.-Eight Valuation Methods -- Types and Roles of Taxhavens -- Taxes Avoided by MNC -- US Taxation -- Effect on...