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Uncertainty and the Information Disclosure of Intangible Assets

Author: WeiXia
Tutor: YuHaiZong
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Intangible assets Uncertainty Information Disclosure
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 272
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Abstract


With the advent of the knowledge-based economy, intangible assets play an increasingly larger role in the business activities. Tangible assets and financial assets increasingly commercialized and can only get an average return on investment, intangible assets was able to obtain excess returns, resulting in today's society of wealth growth was mainly driven by intangible assets, the value of intangible assets is also increasingly becoming enterprise value of a an important part of corporate disclosure of intangible assets in the financial report information more and more attention. A large number of studies have shown that the strong correlation of intangible assets to their market value, but the current financial reporting on intangible assets disclosure of information, but there is a serious shortage of investor decision-making, the optimization of the effective operation of capital markets, as well as social resources configured to generate a serious negative impact. Make the intangible asset information is fully disclosed, and shall consider all relevant factors on the basis of building an effective system of information disclosure of intangible assets. From the uncertainty of the intangible asset itself, analysis of the impact of uncertainty on the information disclosure of intangible assets, and combined with the current situation of listed companies in the information disclosure of intangible assets to be demonstrated, and finally around the level of intangible assets uncertainties (height, degrees, low degree), hierarchical to build intangible asset information disclosure system, in order to expand the disclosure of intangible assets and content. Text is divided into five parts: the first part of \uncertainty starting to study the impact of uncertainty on the information disclosure of intangible assets. The second part of \relations, and puts forward the disclosure referred to in this article is confirmation, including generalized disclosure. The third part of the \the impact of the disclosure. The fourth part of the \uncertainty, but also the limitations of the current financial reporting and information disclosure of intangible assets related proprietary cost constraints and interests of different motives. The fifth part of \in intangible assets uncertainties, the low classification based on the financial statements, the report notes, supplementary statements and special shows four levels stratified disclosure Finally, the uncertainty of the value of intangible assets management strategy. The main contribution of this paper is to: 1 to intangible assets own uncertainty as a starting point for research, pointing out that the plight of intangible assets in the accounting recognition and measurement. 2, clear normative analysis by the accounting standards and intangible assets of listed companies disclosed the empirical analysis of the status quo, the intangible assets of the uncertainty of the standard-setting and performance in practical work. 3, proposed the idea of ??layered disclosure of intangible assets information. The main disadvantages of this paper: an analysis of intangible assets disclosed in the status quo, selecting only the Shanghai and Shenzhen stock electronics, medicine and biological products, the three industries listed IT company as a sample, the sample range can be further expansion to increase the probative force. Intangible assets layered disclosure of information envisaged only put forward the basic ideas, not specific to each class of intangible assets, its operability and the problems that would arise in the application is not fully estimated.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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