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Overview
"Intangibles: Management, Measurement, and Reporting is a study of the nature and impact of intangible assets. The book evaluates the importance of intangibles to corporate performance, economic growth, and overall social welfare." "A useful guide for corporate managers, investors, accountants, policymakers, and business students alike, Intangibles sheds new light on one of the more fundamental, yet lesser known forces affecting business and economic development."--BOOK JACKET.Synopsis
Intangible factors such as creativity and brand appeal play an increasingly pivotal role in the "new economy." Lev (accounting and finance, New York U.) proposes a new model based on reforms in accounting and financial disclosure rules for corporations to use in reporting on their intangible assets. Includes contributed material on US and international accounting practices and intellectual capital management best practices; and comments from several scholars and practitioners on issues raised by the author and his proposed solution.
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