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Corporate Reporting on Intangibles : A Proposal from a German Background

Title data

Fülbier, Rolf Uwe:
Corporate Reporting on Intangibles : A Proposal from a German Background.
In: Ballwieser, Wolfgang (Hrsg.): Current issues in financial reporting and financial statement analysis. - Düsseldorf : Verl.-Gruppe Handelsbl. , 2005 . - pp. 65-100 . - (Schmalenbach Business Review : Special Issue ; 2 )
ISBN 3-7754-0210-1

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Abstract in another language

Intangibles are gaining more and more importance for the management of companies. The working group “Accounting and Reporting of Intangible Assets” (WGARIA) of the Schmalenbach Gesellschaft seeks to inspire the discussion of a better representation of intangibles in financial reporting. This article examines the potential of a broader reporting on intangibles in financial statements and in additional voluntary disclosure. Based on the legal background for German corporations, the article makes recommendations for the recognition and measurement of intangible assets. The article also suggests an Intellectual Capital Statement based on the WGARIA’s classification of intangibles using a system of various indicators for each intellectual capital category. This proposal is well able to serve as a model for reporting on intangibles for other countries. It intends to inspire practical use and discussion of an adequate content and layout for additional information on intangibles.

Further data

Item Type: Article in a book
Refereed: Yes
Additional notes: Working Group "Accounting and Reporting of Intangible Assets"
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Result of work at the UBT: No
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 17 Dec 2014 15:38
Last Modified: 16 Sep 2016 09:36
URI: https://eref.uni-bayreuth.de/id/eprint/5089