The measurement and financial reporting of intellectual capital by portuguese listed companies
Conventional financial statements fail to recognise many intangible assets (such as human resources and customer relationships). As a consequence, they are at risk of losing their relevance as a helpful investment decision instruments. Although the Financial Accounting Standards Board (FASB) has rec...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | workingPaper |
| Language: | eng |
| Published: |
2002
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/1822/334 |
| Country: | Portugal |
| Oai: | oai:repositorium.sdum.uminho.pt:1822/334 |