Transcription of Corporate Reporting of Intangible Assets: A Progress Report
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Corporate Reporting of Intangible Assets: A Progress Report This analytical Report was discussed and derestricted at the OECD Corporate governance Committee meeting, 18-20 April 2012. For further information, please contact Ms. Alissa Amico, Policy Analyst, April 2012. TABLE OF CONTENTS. ABOUT THIS PAPER AND ACTION REQUIRED ..3. INTRODUCTION ..4. PART I. COLLECTION AND MANAGEMENT OF IA INFORMATION ..5. Motivation and resources for data collection ..5. Available methodologies and instruments ..6. PART II. DISCLOSURE OF INFORMATION ON intangibles ..10. Factors affecting external Format of disclosure ..12. Corporate governance and IA disclosure ..13. PART III. USES OF intangibles Reporting ..14. PART IV. POLITICAL ECONOMY OF REFORM ..16. PART V. POLICY OPTIONS ..19. ANNEX I.
Corporate Reporting of Intangible Assets: A Progress Report April 2012 This analytical report was discussed and derestricted at the OECD Corporate Governance
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