Description
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
Table of Contents
Introduction, Stefano Zambon, Giuseppe Marzo; Part 1 Measurement and Reporting Issues; Chapter 1 Regulatory Changes in Accounting for Goodwill and Intangible Assets: A Study of Their First Impact on European Companies Listed on US Markets, Stefano Zambon, Vania Crosara; Chapter 2 Intangibles and Real Options Theory: A Real Measurement Alternative?, Giuseppe Marzo; Chapter 3 Intangible Assets: The Next Accounting Frontier, David W. Young; Chapter 4, Michela Cordazzo; Part 2 Disclosure on Intangibles: Value Relevance, Scoring and Rating; Chapter 5 On the Informational Usefulness of R&D Capitalization and Amortization, Baruch Lev, Doron Nissim, Jacob Thomas; Chapter 6 Scoring Company Disclosure on Intangibles: An Application of an Innovative Methodology in a European Perspective, Stefano Zambon, Ilaria Bergamini; Chapter 7 Credit Rating and Intangible Assets: A Preliminary Inquiry into Current Practices, Adele Del Bello; Part 3 New Perspectives on the Measurement and Reporting of Intangibles; Chapter 8 XBRL as a New Language for Business and Intangibles Reporting, Kurt P. Ramin; Chapter 9 The Neglected Intangible Asset: Organisational Power in the Knowledge Economy, Giovanni Masino; Chapter 10 Intangibles and Performance Measurement Systems in Opera Houses: Case Studies from Italy and the United Kingdom, Fabio Donato; Chapter 11 Macro Indicators of Intangible Assets and Economic Policy, Patrizio Bianchi, Sandrine Labory;
