Handbook on Intangibles – Accounting, Reporting and Valuation
Accounting, Reporting and Valuation
Series: Research Handbooks on Accounting series;
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135 450 Ft
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Estimated delivery time: In stock at the publisher, but not at Prospero's office. Delivery time approx. 3-5 weeks.
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Product details:
- Publisher Edward Elgar
- Date of Publication 17 April 2026
- ISBN 9781035306367
- Binding Hardback
- No. of pages736 pages
- Size 252x176x48 mm
- Weight 1382 g
- Language English 781
Categories
Short description:
This Handbook provides a comprehensive analysis of intangibles, focusing on their reporting, disclosure and valuation. Highlighting the critical role of intangibles in business and economic growth, it underscores their widespread and pervasive presence and significance in the strategy, management and development of organizations.
MoreLong description:
This Handbook provides a comprehensive analysis of intangibles, focusing on their reporting, disclosure and valuation. Highlighting the critical role of intangibles in business and economic growth, it underscores their widespread and pervasive presence and significance in the strategy, management and development of organizations.
Adopting an original and innovative perspective, the Handbook collects 36 contributions that illustrate and critically discuss evidence and standpoints from diverse stakeholders, including policymakers, standard setters, international institutions, professionals and academics, taking into account micro and macro viewpoints. They argue that in a global digital economy, the ability to fund, reward and sustain innovation hinges on the visibility of the intangible assets driving it. Chapters examine several key areas concerning these resources, covering their accounting treatment, reporting and disclosure requirements, including sustainability, the associated risks and impacts, and the implications of digitization. The Handbook emphasizes that the effective management of intangibles is not only a matter of disclosure, but ultimately a matter of economic governance.
The Handbook on Intangibles is an essential reference for scholars and students in the fields of economics, banking and accounting. It is also of great benefit to investors, financial analysts and accounting and valuation professionals interested in the function and practice of intangibles.
‘I think this is an absolutely recommendable work as a flagship for a multi-perspective handbook on intangibles. It illustrates and discusses the topic of intangibles from various perspectives, ranging from accounting, reporting, risks, human capital, and digitization to valuation, in a very structured and comprehensive manner.’
