文章基本信息

标题：FINANCIAL REPORTING ON INTANGIBLE ASSETS – SCOPE AND LIMITATIONS
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作者：Jovan Krstić, Milica Đorđević
期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2010
卷号：7
期号：3
出版社：University of Nis
摘要：Contemporary business conditions are characterized by existence of the need for fulfilling various information demands of broad interest group. In that manner, financial statements provide primarily information about the company itself - its ability to create profit, cash flows and changes on capital, as well as its tangible and financial assets and liabilities. Lack of relevant information on intangible assets (intellectual capital and the like) in the financial statements disables the possibility for external users to perceive real value of the company and adequate decision making. Too rigid criteria for recognition and measurement intangible assets, cause the book value of many knowledge and technology-intensive companies to be few times lower than its market value. In this paper, authors analyze the scope of the existing model of financial reporting in providing relevant information on intangible assets of a company, but they also analyze the limitations that this model faces. In the paper possible directions for overcoming existing limitations are also pointed out, in order to provide relevant information about intangible assets of a company.
关键词：intangible assets, financial reporting, relevant information, international accounting standards