MERITUM and Danish Guidelines for Reporting on Intangibles: A Comparative Study

José Guimón

The IUP Journal of Accounting Research and Audit Practices, 2009, vol. VIII, issue 2, 17-29

Abstract: This paper presents and compares two of the most renowned guidelines---the Danish and the MERITUM---on reporting of intangibles which have been developed in Europe in recent years. Both works propose a set of recommendations on how to complement traditional financial statements with the publication of an intellectual capital report disclosing additional information on a firm’s intangible resources and activities. The study observes some differences between these two guidelines in their methodology and scope, the terminology they use, and the way they classify actions and indicators. The study, based on personal interviews, has important policy implications and recommendations for practitioners.

Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:08:y:2009:i:2:p:17-29

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