Handbook on Intangibles

Edited by Stefano Zambon and Laura Girella

in Books from Edward Elgar Publishing

Abstract: This Handbook provides a comprehensive analysis of intangibles, focusing on their reporting, disclosure and valuation. Highlighting the critical role of intangibles in business and economic growth, it underscores their widespread and pervasive presence and significance in the strategy, management and development of organizations.

Keywords: Intangibles; Intangibles Reporting; Intangibles Measurement; Intangibles Valuation; Accounting For Intangibles; Data; Corporate Reporting; Value Creation (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781035306374 (application/pdf)

Chapters in this book:

Ch 1 Intangibles accounting, disclosure and valuation—rationale, convergences and perspectives: an introduction

Stefano Zambon and Laura Girella

Ch 2 The harmful accounting for intangibles: response to adherents of the status quo

Baruch Lev

Ch 3 100 years of US GAAP for intangible items

Christine A. Botosan, Jeffrey Mechanick and Joy Sy1

Ch 4 Does capitalization of acquired in-process R&D convey information in the pricing process?

Dimos Andronoudis and Luminita Enache

Ch 5 Intangibles, firm value, and accounting relevance in COVID-19

Feng Gu

Ch 6 How could financial reporting evolve to provide better information about intangibles used in the entity’s operations?

Chiara Del Prete

Ch 7 An accounting for intangible assets that informs valuation

Richard Barker and Stephen Penman

Ch 8 Is this the end of intangibles? Re-framing the challenge of accounting for intangible assets

Alan Teixeira

Ch 9 Social costs and intangibles

Mario Abela

Ch 10 Impact accounts as a key input into accounting for intangibles

T. Robert Zochowski

Ch 11 R&D disclosure in the annual report: empirical evidence from automotive and pharmaceutical companies

Alberto Quagli, Elisa Roncagliolo and Lorenzo Simoni

Ch 12 Intangibles and equity investors

Jan Marton and Catalin Starica

Ch 13 A critical analysis of the contribution of Integrated Reporting to the recognition of intangibles

Ruth Dimes and Charl de Villiers

Ch 14 Disclosure of intangibles through Integrated Reporting: non-financial capital and climate risk management

Alexandre Garcia, Davi Ciasca, José Roberto Kassai, Solange Garcia, Ticiane Santos and Vania Borgerth

Ch 15 The evolution of Intellectual Capital reporting: a trust-based perspective

Maria Serena Chiucchi, Marco Giuliani and Stefano Marasca

Ch 16 The relational capital along the supply chain: insights from sustainability reporting disclosures

Mariella Colantoni, Alessandro Lai and Riccardo Stacchezzini

Ch 17 The new EU sustainability framework vis-à-vis integrated reporting and intangibles: a systematic perspective

Alessandro d’Eri and Valerio Novembre

Ch 18 Making visible the invisible: intangibles, ESG and tax

Eelco van der Enden and Bronte Klein

Ch 19 Corporate governance, ESG and sustainability: the underexplored role of ‘green’ trade marks

Janice Denoncourt

Ch 20 A glance at reporting on intangible assets and resources from a German perspective

Georg Lanfermann and Kristina Schwedler

Ch 21 Japanese journey on intangibles as the key factor of value creation for a company

Takayuki Sumita

Ch 22 Intangible value and risks: regulation requirements, valuation practices and ways forward – a better risk awareness within valuation reports

Véronique Blum

Ch 23 Understanding risks related to intangibles and knowledge for sustainable business development

Susanne Durst

Ch 24 Accounting and reporting for human capital in a public healthcare organization: do they promote effective human capital management to achieve social sustainability?

Caterina Cavicchi and Emidia Vagnoni

Ch 25 Integration of intangible assets by investors: application to human capital

Jean-Philippe Desmartin and Elise de Coligny

Ch 26 Talking about “human capital” or not: lessons from the French experiment of integrated reporting on the period 2014–2020

Stéphane Trébucq and Francis Gonzalez

Ch 27 Potential impact of the digital economy on accounting: the challenge of intangible assets’ recognition

Anne Jeny

Ch 28 Uncovering the hidden value of intangibles: a constructive de- and reconstruction

Isabella Miller and Robert Obermaier

Ch 29 Does the Value Added Intellectual Coefficient (VAIC) add value to the IC research and practice?

Giuseppe Marzo

Ch 30 Valuation of intangible assets: an artistic science

André Gorius

Ch 31 Measuring stakeholder value: a globally integrated approach

Philip Sugai

Ch 32 The IVSC’s perspective on the valuation and measurement of intangible assets

Nicolas Konialidis and Richard Stewart

Ch 33 WIPO’s action plan on intangible asset finance

Allison Mages, Michael Kos and Anca Ciurel

Ch 34 The value of data in the economy

Simon Lange and Vincenzo Spiezia

Ch 35 Quantifying the value of data has profound implications for organizations

Sunil Soares and Matt Noll

Ch 36 The value contribution of a corporate brand: evidence from Bayer AG

Manfred Schwaiger, Sven Theobald, Wolfgang Stippler and Sascha Raithel

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