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the first work package of the MICROPROD project was to improve the firm-level data infrastructure, expand the measurement …
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still there is not a commonly agreed consensus regarding the measurement and reporting of intangible assets by the … reporting by implementing various models for performance measurement using strategic analysis techniques. One of these models …The differences between the market and book value, the inadequacy of traditional accounting reporting in performance …
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This paper addresses the complexities of the Australian higher education sector in new and challenging times and attempts to make sense of the competing tensions and clashing cultures currently affecting the resourcing, leadership, management, work and workers of this sector in an ever...
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Both American and International Accounting Standards lead to the invisibility of most brand values in financial statements, as these standards recognize only those brands acquired externally either through a purchase or a merger. Nonetheless, over the last several decades, it has become...
Persistent link: https://www.econbiz.de/10015085922
when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial … advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored … the financial context and reporting on the intellectual capital of an organization. …
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