Visualising Intangibles: Measuring and Reporting in the Knowledge Economy

Professor Stefano Zambon and Dr Giuseppe Marzo are both at the Faculty of Economics, University of Ferrara, Italy.

• Introduction, Stefano Zambon, Giuseppe Marzo; Part 1 Measurement and Reporting Issues; Chapter 1 Regulatory Changes in Accounting for Goodwill and Intangible Assets: A Study of Their First Impact on European Companies Listed on US Markets, Stefano Zambon, Vania Crosara; Chapter 2 Intangibles and Real Options Theory: A Real Measurement Alternative?, Giuseppe Marzo; Chapter 3 Intangible Assets: The Next Accounting Frontier, David W. Young; Chapter 4, Michela Cordazzo; Part 2 Disclosure on Intangibles: Value Relevance, Scoring and Rating; Chapter 5 On the Informational Usefulness of R&D Capitalization and Amortization, Baruch Lev, Doron Nissim, Jacob Thomas; Chapter 6 Scoring Company Disclosure on Intangibles: An Application of an Innovative Methodology in a European Perspective, Stefano Zambon, Ilaria Bergamini; Chapter 7 Credit Rating and Intangible Assets: A Preliminary Inquiry into Current Practices, Adele Del Bello; Part 3 New Perspectives on the Measurement and Reporting of Intangibles; Chapter 8 XBRL as a New Language for Business and Intangibles Reporting, Kurt P. Ramin; Chapter 9 The Neglected Intangible Asset: Organisational Power in the Knowledge Economy, Giovanni Masino; Chapter 10 Intangibles and Performance Measurement Systems in Opera Houses: Case Studies from Italy and the United Kingdom, Fabio Donato; Chapter 11 Macro Indicators of Intangible Assets and Economic Policy, Patrizio Bianchi, Sandrine Labory;

'This is an impressive book, which offers a deeper understanding of reporting on and accounting for intangibles as key value drivers. It provides a wide variety of perspectives on measuring, disclosing and reporting on intellectual capital, both on a micro and macro level, and includes discussion of opportunities such as XBRL and Real Options Theory.' Leif Edvinsson, Lund University, Sweden