Purpose - The main aim of the article is to analyze the IC reporting practices of an Italian non-profit organization … measurement and reporting model. It has a well-established IC reporting procedure, but a comprehensive view of IC and of the … NPO providing public interest services in Italy. The main limit therefore lies in the difficulties in generalizing the …

integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies …

better reflection of intangibles is required in non-financial reporting in order to improve its relevance to users. Much … reporting for company valuations or access to credit, which has proven difficult given concerns about causality. This report … managing IA assets. It also examines the use of IA reporting by analysts and investors, seeking to establish whether it is …