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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, , 115kb
Summarises the six national exercises presented to the 1992 Workshop with additional material for Austria and the Netherlands.
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.
English, , 190kb
An ambitious attempt in France to survey the complexities of innovation capabilities within industrial firms.
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.
English, , 69kb
Treatment of intangible investment and/or its core components in international standards: the System of National Accounts 1993.
Technical papers in respect of the International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, Amsterdam, 9-11 June 1999.
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.