Monday, 04 Dec, 2023




Measurement, Management and Reporting of Intangible Assets: A Review

Journal of Commerce and Accounting Research

Volume 5 Issue 4

Published: 2016
Author(s) Name: Sarishma Sharma, Khushdeep Dharni | Author(s) Affiliation: School of Business Studies, Punjab Agricultural University, Ludhiana, Punjab, India
Locked Subscribed Available for All


Changing business environment demands an urgent shift of focus from the tangible assets to the intangible assets. The present paper attempts to explore and analyze the major issues related to the importance of intangibles, approaches to measure intangible assets, relationship between intangibles and firm performance, and trend of disclosures related to intangibles. Intangible assets have created a new research domain. Intangibles continue to be a complex research domain. Problems associated with the domain start right from identification and definition of intangibles. Difficulties in the identification stage are passed on to measurement and reporting. The organizations are spending a huge amount of money on acquiring and creating Intangible Assets. For sustained investments, the impact of intangible assets on firm performance needs to be ascertained. With increased awareness and recognitions of these assets the future challenge will move from merely identifying and reporting to nurturing and exploiting these assets. There is a dire need for research insights on organizational level management of intangibles.

Keywords: Intangible Assets, Measurement, Reporting, Management, Review

View PDF

Refund policy | Privacy policy | Copyright Information | Contact Us | Feedback ©, All rights reserved