MERITUM and Danish Guidelines for Reporting on Intangibles: a Comparative Study
Author
Guimón de Ros, JoséEntity
UAM. Departamento de Estructura Económica y Economía del DesarrolloPublisher
Institute of Chartered Financial Analysts of India (ICFAI) University PressDate
2009Citation
ICFAI Journal of Accounting Research 8.2 (2009): 17-29ISSN
0972-690XSubjects
Guidelines; Europe; Financial statements; MERITUM; Intellectual Capital; EconomíaRights
© The Icfai University Press. All rights reservedAbstract
This paper presents and compares two of the most renowned guidelines---the Danish
and the MERITUM---on reporting of intangibles which have been developed in Europe
in recent years. Both works propose a set of recommendations on how to complement
traditional financial statements with the publication of an intellectual capital report
disclosing additional information on a firm’s intangible resources and activities. The
study observes some differences between these two guidelines in their methodology
and scope, the terminology they use, and the way they classify actions and indicators.
The study, based on personal interviews, has important policy implications and
recommendations for practitioners.
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