Measuring intangible investment / L. C. Hunter, Elizabeth Webster and Anne Wyatt
- Bib ID:
- 4228908
- Format:
- Book
- Author:
- Hunter, L. C
- Online Version:
- http://www.ipria.org/publications/workingpapers/2005/IPRIA%20WP%2018.05.pdf
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- Description:
-
- Melbourne, Vic. : Intellectual Property Research Institute of Australia, 2005
- 48 p. : ill. ; 21 cm.
- ISSN:
- 1447-1795
- Series:
- Intellectual Property Research Institute of Australia working paper ; No. 18/05.
- Summary:
-
Recent years have seen a growth in the literature on a variety of aspects of intagible property investment, the complement of the more familiar investment in tangible assets, such as buildings, plant, and equipment. For economic and business analysts, this change in emphasis neccesitates the selection of a meaningful metric for intangible investment and the firm's total capital stock of tangible and intangible assets, which is not provided by conventional accounting systems. This gives rise to a deficiency of information for two principal audiences: shareholders and external stakeholders in the firm, and the internal management of the firm. Information to know and understand the level of returns on past investments, and to form expectations about future investments, their returns and risk profile, is accordingly missing. This paper builds on recent studies focusing on this problem to (1) characterise the nature and implications of the information deficiency; and (2) develop an intangible metric that illustrates what can be achieved with suitable accounting data.
- Full contents:
-
- Ch. 1: Introduction
- Ch. 2: Characteristics of intangible investment
- Ch. 3: Existing accounting standards and practices
- Ch. 4: Implications for management and stakeholders
- Ch. 5: Current responses to the information vacuum
- Ch. 6: Linking accounting and value creation processes
- Ch. 7: A proposed intangible capital metric
- Ch. 8: Conclusions.
- Notes:
-
- "October 2005"
- Bibliography: p. 41-44.
- Also available via the World Wide Web at http://www.ipria.org/publications/workingpapers.html.
- Subject:
- Other authors/contributors:
- Copyright:
-
In Copyright
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Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 2005
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