MERITUM and Danish Guidelines for Reporting on Intangibles: a Comparative Study
Autor (es)
Guimón de Ros, JoséEntidad
UAM. Departamento de Estructura Económica y Economía del DesarrolloEditor
Institute of Chartered Financial Analysts of India (ICFAI) University PressFecha de edición
2009Cita
ICFAI Journal of Accounting Research 8.2 (2009): 17-29ISSN
0972-690XMaterias
Guidelines; Europe; Financial statements; MERITUM; Intellectual Capital; EconomíaDerechos
© The Icfai University Press. All rights reservedResumen
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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Google Scholar:Guimón de Ros, José
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