000			03113nam a22003975i 4500
003			DE-He213
005			20151013141922.0
007			cr nn 008mamaa
008			140718s2015 gw | s |||| 0|eng d
020			_a9783658065508 _9978-3-658-06550-8
024	7		_a10.1007/978-3-658-06550-8 _2doi
050		4	_aHB71-74
072		7	_aKC _2bicssc
072		7	_aBUS069000 _2bisacsh
082	0	4	_a330 _223
100	1		_aGrüber, Stephan. _eauthor.
245	1	0	_aIntangible Values in Financial Accounting and Reporting _h[electronic resource] : _bAn Analysis from the Perspective of Financial Analysts / _cby Stephan Grüber.
260		1	_aWiesbaden : _bSpringer Fachmedien Wiesbaden : _bImprint: Springer Gabler, _c2015.
300			_aXXX, 530 p. 58 illus. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aFundamentals of financial accounting and reporting -- Foundation and challenges of intangible values in financial accounting and reporting -- Financial analysts as users of financial accounting and reporting information -- Perspective of financial analysts on information about intangibles.
520			_aAcademics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. Stephan Grüber examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.   Contents ·        Fundamentals of financial accounting and reporting ·        Foundation and challenges of intangible values in financial accounting and reporting ·        Financial analysts as users of financial accounting and reporting information ·        Perspective of financial analysts on information about intangibles     Target Groups   ·        Academics focusing on financial accounting and reporting, finance and investing ·        Professionals focusing on financial accounting and reporting as well as financial analysts and other users of financial statements   The Author Dr. Stephan Grüber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing.
650		0	_aEconomics.
650	1	4	_aEconomics/Management Science.
650	2	4	_aEconomics general.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783658065492
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-658-06550-8
912			_aZDB-2-SBE
942			_2ddc _cEBOOK
999			_c3383 _d3383