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Valuation and reporting of intangibles – state of the art in 2004

Author

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  • Goran Roos
  • Stephen Pike
  • Lisa Fernstrom

Abstract

For 500 years, companies have been obliged to report their operations and success, or lack of it, to their stakeholders. Traditionally, this function has been performed by conventional accounting methods. However the recent corporate collapses have shown us that traditional financial accounting methods do not always work. Indeed, there has been a growing demand in the last decade for organisations to report on the intangible resources they deploy in their operations to give a more balanced view of their output. The objective of this paper is to look at how intangible resources maybe measured, valued, and disclosed meaningfully to organisational stakeholders in an effort to secure sustainable advantage over competitors or levels of performance that exceed social and economic budgetary expectation.

Suggested Citation

  • Goran Roos & Stephen Pike & Lisa Fernstrom, 2005. "Valuation and reporting of intangibles – state of the art in 2004," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 2(1), pages 21-48.
    • Handle: RePEc:ids:ijlica:v:2:y:2005:i:1:p:21-48
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    Cited by:

    1. Trilochan Tripathy & Luis A. Gil-Alana & Debadutta Sahoo, 2017. "Effect of Intellectual Capital on Firms¡¯ Competitive Advantage Condition: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, vol. 8, pages 61-78, May.

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