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Intangible Assets: Current Requirements, Social Statements, Integrated Reporting, and New Models

In: Value Creation, Reporting, and Signaling for Human Capital and Human Assets

Author

Listed:
  • Sabrina Pucci
  • Marisa Cenci
  • Marco Tutino
  • Roberta Luly

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.

Suggested Citation

  • Sabrina Pucci & Marisa Cenci & Marco Tutino & Roberta Luly, 2014. "Intangible Assets: Current Requirements, Social Statements, Integrated Reporting, and New Models," Palgrave Macmillan Books, in: Meir Russ (ed.), Value Creation, Reporting, and Signaling for Human Capital and Human Assets, chapter 0, pages 179-211, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-47206-9_7
    DOI: 10.1057/9781137472069_7
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