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Intangibles: Management, Measurement, and Reporting

Intangibles: Management, Measurement, and Reporting

Paperback

AccountingInvesting & Finance

ISBN10: 0815700938
ISBN13: 9780815700937
Publisher: Brookings Institution Press
Published: Jun 1 2001
Pages: 228
Weight: 0.71
Height: 0.62 Width: 5.96 Depth: 9.18
Language: English
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.

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Investing & Finance