Reporting intangible assets: Voluntary disclosure practices of top emerging market companies

Study on the Measurement of Intangible Assets and Associated Reporting Practices

Corporate Reporting of Intangible Assets: A Progress Report

At its last meeting, the Committee agreed to contribute to the Organisation's two-year horizontal project on New Sources of Growth: Intangible Assets, with a report covering the reporting of intangible assets (IA) and progress made in this area in recent years. This report provides an update on the nature and quality of reporting on intangible capital in member countries, building on prior work...

Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

17 ntangible assets are both large and important. However, current financial statements provide very little information about these assets. Even worse, much of the information that is provided is partial, inconsistent, and confusing, leading to significant costs to companies, to investors, and to society as a whole. Solving this problem will require on-balance-sheet accounting for many of these...

Intangible Assets

Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...

Voluntary Quality Disclosure and Market Interaction

M disclose quality information directly to potential consumers using a variety of communication channels. This study investigates how competition may influence duopoly firms’ incentive to voluntarily reveal quality information. We show that firms in competitive markets reveal less information than a monopoly firm. In addition, sequential disclosure leads to asymmetric equilibrium disclosure beh...