Understanding the Reporting of Intangibles from a Business Perspective

Thomas M. Fischer () and Kim T. Baumgartner ()
Additional contact information
Thomas M. Fischer: Friedrich-Alexander-University Erlangen-Nuremberg
Kim T. Baumgartner: Friedrich-Alexander-University Erlangen-Nuremberg

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 75-113 from Springer

Abstract: Abstract In the knowledge-based economy, the intangibles of firms have become the most important strategic resources and key drivers of firm value and business success. Traditional financial disclosures are no longer sufficient to convey a firm’s wealth-creation potential to stakeholders. Instead, intellectual capital reports have gained increasing importance to ensure transparency and reduce information asymmetries. Tax departments rely on these reports as a starting point for the identification and valuation of intangibles that are relevant for the transfer pricing process. This chapter provides a comprehensive overview of a firm’s opportunities for reporting intangibles internally and externally. It also includes a description of suitable tools for internal reporting, such as an intellectual capital statement, and explains the German reporting regulations for intangibles as well as further approaches to voluntary external disclosure of intangible values.

Keywords: Intangibles; Reporting; Disclosure; Intellectual capital statement; Integrated reporting (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_6

Ordering information: This item can be ordered from
http://www.springer.com/9783319733326

DOI: 10.1007/978-3-319-73332-6_6

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().