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...
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| Formato: | workingPaper |
| Idioma: | eng |
| Publicado em: |
2002
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| Texto completo: | http://hdl.handle.net/1822/334 |
| País: | Portugal |
| Oai: | oai:repositorium.sdum.uminho.pt:1822/334 |