Recent Developments in Intellectual Capital Reporting and their Policy Implications
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper provides a survey of recent developments in the reporting of intangible assets. It finds that rather than the wholesale restructuring of the accounting model that was proposed years ago, the trend has been to address gaps in reporting with new forms of reporting. New forms of reporting appear better suited to capture the type of...
