The environment in which companies operate is increasingly complex, dynamic and uncertain. Achieving and maintaining a competitive advantage is a great challenge and intangibles should play a strategic role. In this process, accounting requirements have an important part in reporting to stakeholders the value generated by these assets. At this stage, accounting principles are still not sufficient to ensure an adequate level of disclosure in financial reporting, especially because they do not allow to recognize the contribution to value creation of some intangibles, such as human capital. So that, the need to improve current disclosure on intangibles requires innovative approaches in evaluation, recognition and reporting standards in order to increase the information content of the notes to financial statements.

Pucci, A., Cenci, M., Tutino, M., Luly, R. (2014). “Intangible Assets: Current requirements, social statements, integrated reporting and new models”. In Meir RUSS (a cura di), Value Creation, Reporting, and Signaling for Human Capital and Human Assets: Building the Foundation for a Multi-Disciplinary, Multi-Level Theory. Palgrave MacMillan.

“Intangible Assets: Current requirements, social statements, integrated reporting and new models”

TUTINO, MARCO;
2014-01-01

Abstract

The environment in which companies operate is increasingly complex, dynamic and uncertain. Achieving and maintaining a competitive advantage is a great challenge and intangibles should play a strategic role. In this process, accounting requirements have an important part in reporting to stakeholders the value generated by these assets. At this stage, accounting principles are still not sufficient to ensure an adequate level of disclosure in financial reporting, especially because they do not allow to recognize the contribution to value creation of some intangibles, such as human capital. So that, the need to improve current disclosure on intangibles requires innovative approaches in evaluation, recognition and reporting standards in order to increase the information content of the notes to financial statements.
Pucci, A., Cenci, M., Tutino, M., Luly, R. (2014). “Intangible Assets: Current requirements, social statements, integrated reporting and new models”. In Meir RUSS (a cura di), Value Creation, Reporting, and Signaling for Human Capital and Human Assets: Building the Foundation for a Multi-Disciplinary, Multi-Level Theory. Palgrave MacMillan.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11590/171987
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