Intangible Values in Financial Accounting and Reporting_ An Analysis from the Perspective of Financi - Intangible Values in Financial Accounting and

Intangible Values in Financial Accounting and Reporting_ An Analysis from the Perspective of Financi

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Intangible Values in Financial Accounting and Reporting
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Stephan Grüber Intangible Values and Reporting An Analysis from the Perspective of Financial Analysts With a Foreword by Prof. Dr. Peter Leibfried in Financial Accounting
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Stephan Grüber St. Gallen, Switzerland Dissertation, University of St. Gallen, Switzerland ISBN 978-3-658-06549-2 ISBN 978-3-658-06550-8 (eBook) DOI 10.1007/978-3-658-06550-8 The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data are available in the Internet at . Library of Congress Control Number: 2014944657 Springer Gabler © Springer Fachmedien Wiesbaden 2015 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfi lms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, compu- ter software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or schol- arly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specifi c statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal re- sponsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer Gabler is a brand of Springer DE. Springer DE is part of Springer Science+Business Media.
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Foreword V F OREWORD Even though intangible values have continuously become significant value drivers of companies in today’s economy, financial accounting and reporting still lacks to properly incorporate and to report such values. Despite the ongoing debate throughout the past decades, a universal solution inside or outside of the traditional information means has not yet been developed. As a consequence, financial accounting and reporting still provides an incomplete picture of an entity’s true resources and claims.
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