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Accounting for public relations: exploring radical alternatives

Elmer, Paul - In: Corporate Communications: An International Journal 6 (2001) 1, pp. 12-17

goodwill, continues to be regarded as intangible. As a result its financial value is framed within formally …

Persistent link: https://www.econbiz.de/10014691500

The brand accounting side‐show

Tollington, Tony - In: Journal of Product & Brand Management 8 (1999) 3, pp. 204-218

highlight, first, the restrictive nature of a brand asset’s current attachment to purchased goodwill and, second, the …

Persistent link: https://www.econbiz.de/10014896547

Accounting for goodwill: The transition from amortisation to impairment – an impact assessment

Wiese, A. - In: Meditari Accountancy Research 13 (2005) 1, pp. 105-120

When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill … accounting practices for the treatment of goodwill and to assess the possible impact that a transition from the one to the other …

Persistent link: https://www.econbiz.de/10014930411

Enhanced business reporting: international trends and possible policy directions

Boedker, Christina; Mouritsen, Jan; Guthrie, James - In: Journal of Human Resource Costing & Accounting 12 (2008) 1, pp. 14-25

Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...

Persistent link: https://www.econbiz.de/10014873009

Intangibles in universities: current challenges for measuring and reporting

Cañibano, Leandro; Paloma Sánchez, M. - In: Journal of Human Resource Costing & Accounting 13 (2009) 2, pp. 93-104

Purpose – The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions. Design/methodology/approach – The characteristics of the issues is addressed by companies in relation...

Persistent link: https://www.econbiz.de/10014873025

Changing the role of workplace design within the business organisation: A model for linking workplace design solutions to business strategies

Levin, Arnold Craig - In: Journal of Facilities Management 3 (2005) 4, pp. 299-311

With the continuous changing nature of work and increasing demands on business organisations to remain competitive and to continually innovate, while controlling ever increasing real estate costs, the role of the workplace remains the battle ground between an organisation's cost savings...

Persistent link: https://www.econbiz.de/10014867275

Offices with services or serviced offices? Exploring the valuation issues

McAllister, Patrick - In: Journal of Property Investment & Finance 19 (2001) 4, pp. 412-426

This paper explores the conceptual and methodological issues relating to the valuation and appraisal of commercial properties where revenue generated by the provision of additional services constitutes a significant proportion of the total income flow. The paper focuses on two main areas. First,...

Persistent link: https://www.econbiz.de/10014898410

Intellectual capital: current issues and policy implications

Brennan, Niamh; Connell, Brenda - In: Journal of Intellectual Capital 1 (2000) 3, pp. 206-240

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...

Persistent link: https://www.econbiz.de/10014875215

Intellectual capital: Australian annual reporting practices

Guthrie, James; Petty, Richard - In: Journal of Intellectual Capital 1 (2000) 3, pp. 241-251

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold....

Persistent link: https://www.econbiz.de/10014875216

Intellectual capital in the new Internet economy – Its meaning, measurement and management for enhancing quality

Carroll, Ray F.; Tansey, Richard R. - In: Journal of Intellectual Capital 1 (2000) 4, pp. 296-312

Intellectual capital is the cornerstone of corporate success in the new economy. This article will discuss the meaning, measurement, and management of intellectual capital. It discusses the forces driving the concern about intellectual capital and how one company, Intel Corporation, has been...

Persistent link: https://www.econbiz.de/10014875218