 Intangible Assets: Current Requirements, Social Statements, Integrated Reporting, and New ModelsSabrina Pucci, Marisa Cenci, Marco Tutino and Roberta Luly Chapter Chapter 6 in Value Creation, Reporting, and Signaling for Human Capital and Human Assets, 2014, pp 179-211 from Palgrave Macmillan Abstract: Abstract The concept of intangibles is fundamental in current economies. Their evaluation and the knowledge of their importance by third parties are linked to the issues of recognition and measurement of these assets. Despite the growing importance of intangibles to reach and maintain a competitive advantage in a complex environment, current financial statements do not provide adequate disclosure of some intangibles, especially for those that are not characterized by “identifiability” or “control.” Nakamura (2001) shows that the estimates of the corporate sector’s investment in intangible assets in the US market, calculated in three different ways, converge around 1 trillion dollars a year. Moreover, an important part of them are not recognized because they do not reflect current recognition requirements defined in US GAAP. Keywords: Corporate Social Responsibility; Intellectual Capital; Intangible Asset; Global Reporting Initiative; Sustainability Report (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-47206-9_7 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Books from Palgrave Macmillan |
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