Intangibles accounting, disclosure and valuation—rationale, convergences and perspectives: an introduction

Stefano Zambon and Laura Girella

Chapter 1 in Handbook on Intangibles, 2026, pp 1-21 from Edward Elgar Publishing

Abstract: This introductory chapter outlines the crucial role undertaken by intangible resources in economic development, firm success, and value creation. Despite their importance as both the “glue” and “engine” of value creation, intangible resources pose unique challenges for corporate reporting, disclosure and measurement. The Handbook emerges in a context of renewed institutional interest and attention with the aim to represent and illustrate the richness of the research, viewpoints and the debates that are taking place on and around the accounting, reporting and valuation of intangibles. This collective work proposes a more comprehensive examination of the issues linked to intangibles as they appear and are characterized by various disciplines and perspectives, including academic, regulatory, legal, and managerial. Structured into six parts, it showcases that addressing the information gap on intangibles is not merely a set of technical adjustments to existing reporting rules, but a fundamental recalibration of how economic value is defined, measured, and communicated.

Keywords: Intangibles; Value creation; Interdisciplinary; Disclosure; Reporting; Valuation (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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