<p> </p><p> </p><p>This Bachelor thesis deals with the definition of Intangible Assets in the context of</p><p>financial reporting. The purpose is to integrate intangible assets into the balance</p><p>sheet. After a thorough analysis of the ongoing research shows that there is general</p><p>consensus concerning intellectual property, and general confusion concerning</p><p>knowledge, information and organization capital. Some have what it takes to enter</p><p>balance sheets, while others still lack a holistic concept that is generally accepted</p><p>and fulfils the demand of accounting. Neither of them is reported according to the</p><p>presently available and established knowledge. This thesis shows that a prerequisite</p><p>for an improved reporting is the consequential extension of accounting principles for</p><p>intangible assets. The fact that the term “intangible asset” became a gathering of all</p><p>possible intangible phenomena demands counter-actions. One of its reasons is the</p><p>demand for the measurement of relative performances of intangible assets. This</p><p>thesis shows that reporting absolute figures for intangible assets does not stand in</p><p>contrast with this, but can deliver the necessary data set for a holistic analysis that</p><p>also deals with intangible assets.</p><p> </p><p> </p>
| Identifer | oai:union.ndltd.org:UPSALLA/oai:DiVA.org:his-2257 |
| Date | January 2008 |
| Creators | Wickerath, Susanne |
| Publisher | University of Skövde, School of Technology and Society |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, text |
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