bei Google ScholarTitelangaben
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
. - S. 65-100
. - (Schmalenbach Business Review : Special Issue
; 2
)
ISBN 3-7754-0210-1
Abstract
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.