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portada Disclosure of Intangible Assets in Indian Corporate Sector
Type
Physical Book
Language
Inglés
Pages
92
Format
Paperback
Dimensions
22.9 x 15.2 x 0.6 cm
Weight
0.15 kg.
ISBN13
9786203306033

Disclosure of Intangible Assets in Indian Corporate Sector

Karamjeet Kaur (Author) · LAP Lambert Academic Publishing · Paperback

Disclosure of Intangible Assets in Indian Corporate Sector - Kaur, Karamjeet

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Synopsis "Disclosure of Intangible Assets in Indian Corporate Sector"

This paper proposes is to find the Intangible Assets disclosure in Indian corporate sectors (information technology, transport equipment, FMCG and oil and gas). In this research found companies disclosed human capital more as compared to other like external capital, mandatory disclosure requirement and internal capital. Intangible assets disclosure was increased by Indian companies in every financial year (2006-07 to 2015-16). In attributing wise disclosure found number of employment, compensation of employee, intangible asset valuation, research project and distribution channels were most reported attribute which was disclosed by companies in their annual reports. During analysis of total Mandatory Intangible Assets Disclosure of four sectors based on accounting standard 26 and ranking of sectors found that Oil and Gas sector has the highest mandatory Intangible Assets Disclosure from financial years 2006-07 to 2009-10. After that period, Information Technology was become first most reported sector from financial year 2010-11 to 2015-16. FMCG was the second highest mandatory Intangible Asse

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