dc.contributor.author | Guimón de Ros, José | |
dc.contributor.other | UAM. Departamento de Estructura Económica y Economía del Desarrollo | es_ES |
dc.date.accessioned | 2015-07-01T11:37:14Z | |
dc.date.available | 2015-07-01T11:37:14Z | |
dc.date.issued | 2009 | |
dc.identifier.citation | ICFAI Journal of Accounting Research 8.2 (2009): 17-29 | en_US |
dc.identifier.issn | 0972-690X | |
dc.identifier.uri | http://hdl.handle.net/10486/667163 | en |
dc.description.abstract | 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. | en_US |
dc.format.extent | 15 pag. | |
dc.format.mimetype | application/pdf | en |
dc.language.iso | eng | es_ES |
dc.publisher | Institute of Chartered Financial Analysts of India (ICFAI) University Press | en_US |
dc.relation.ispartof | ICFAI Journal of Accounting Research | en_US |
dc.rights | © The Icfai University Press. All rights reserved | en_US |
dc.subject.other | Guidelines | en_US |
dc.subject.other | Europe | en_US |
dc.subject.other | Financial statements | en_US |
dc.subject.other | MERITUM | en_US |
dc.subject.other | Intellectual Capital | en_US |
dc.title | MERITUM and Danish Guidelines for Reporting on Intangibles: a Comparative Study | en_US |
dc.type | article | en_US |
dc.subject.eciencia | Economía | es_ES |
dc.identifier.publicationfirstpage | 17 | |
dc.identifier.publicationissue | 2 | |
dc.identifier.publicationlastpage | 29 | |
dc.identifier.publicationvolume | 8 | |
dc.type.version | info:eu-repo/semantics/acceptedVersion | en |
dc.rights.accessRights | openAccess | en_US |
dc.authorUAM | Guimón De Ros, José (260632) | |
dc.facultadUAM | Facultad de Ciencias Económicas y Empresariales | |