Article2004

The measurement and recognition of intangible assets: then and now

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

“In the Fortune 500 there are thousands upon thousands of statistics that reveal very little that’s meaningful about the corporations they purportedly describe. At least that’s the verdict of a growing number of forward-thinking market watchdogs, academics, accountants, and others.”(Fortune, April 2001). In today’s economy value is often created by intangible (intellectual) capital. The accounting profession has not met the challenge of measuring and reporting the results of knowledge-based entities. The Federal Reserve Bank of Philadelphia estimates that in the year 2000 more than US$ 1 trillion was invested in Intangibles. The problems relating to the measurement and recognition of intangibles are international in scope.

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1996The capitalization, amortization, and value-relevance of R&D 1999The Boundaries of Financial Reporting and How to Extend Them 2001Intangibles: Management, Measurement, and Reporting 1995Handbook of the economics of innovation and technological change 1998Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction 1996Value-relevance of nonfinancial information: The wireless communications industry 1998The Value Relevance of Intangibles: The Case of Software Capitalization 1999Science and Technology as Predictors of Stock Performance

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2012Determinants of intangible assets value: The data mining approach 2010The HOINCAP scale: measuring intellectual capital in the hotel industry 2016The impact of intangibles on the value relevance of accounting information: Evidence from French companies 2011Defining goodwill: a practice perspective 2010Non‐disclosure of human capital‐based information: theoretical perspectives

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