Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
'This is an impressive book, which offers a deeper understanding of reporting on and accounting for intangibles as key value drivers. It provides a wide variety of perspectives on measuring, disclosing and reporting on intellectual capital, both on a micro and macro level, and includes discussion of opportunities such as XBRL and Real Options Theory.' Leif Edvinsson, Lund University, Sweden