Intangibles: Management, Measurement, and Reporting
Автор:Baruch Lev Год: 2001 Издание:Brookings Institution Press Страниц: 228 ISBN: 0815700938, 9780815700937 This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; sets forth a comprehensive information system - aimed at satisfying the needs of both internal and external decision makers - to reflect the impact and value of intangibles within the context of enterprise performance.
