English, , 115kb
Summarises the six national exercises presented to the 1992 Workshop with additional material for Austria and the Netherlands.
English, , 69kb
Treatment of intangible investment and/or its core components in international standards: the System of National Accounts 1993.
English, , 178kb
Treatment of intangible investment and/or its core components in international standards: the OECD "Frascati Family" of manuals for the measurement of scientific and technological activities and associated surveys.
English, , 106kb
Suggests that non-financial measures of quality and strategic achievement have a profound effect on investment and valuation, and shows investors' appreciation of investments in employee development, process quality and corporate innovations.
This conference discussed the need for harmonised data on intangible investment for international comparisons of investment.
English, , 49kb
Paper presented at the International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues, and Prospects, Amsterdam, 9-11 June 1999
English, , 48kb
The treatment of intangible investment and/or its core components in international standards: the Provisional Central Product Classification and the International Standard Industrial Classification (ISIC Rev 3).
English, , 87kb
This paper gives a more extensive treatment of how economic theory can be adapted to give a conceptual framework for the analysis of intangible investment.
English, , 148kb
Trace the shortcomings in current financial reporting and how it increasingly fails to report critical information to investors. Makes two proposals that may enhance the usefulness of financial information -- extended capitalisation of intangible...
English, , 107kb
Proposes some standard approaches for assembling data on intangible investment; treats the practical problems of compiling, comparing and publishing sets of data for the six core components; reflects on how one might measure stocks of intangibles.