By Stephan Grüber
Lecturers and practitioners argue that intangible values became major price drivers of today’s financial system. significant creation inputs now not include of estate, plant and gear, yet particularly of manufacturers, wisdom and different technological innovation. according to this suggestion, info on such phenomena is supposedly the most important for latest and strength capital prone in making judgements even if to allocate assets to a firm. This thesis examines the data use and wishes of economic analysts with appreciate to intangible values. the aim is to make clear the usefulness of such details from the viewpoint of 1 of the first consumer teams of IFRSs.
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