ISBN-13: 9781138186255 / Angielski / Twarda / 2018 / 288 str.
ISBN-13: 9781138186255 / Angielski / Twarda / 2018 / 288 str.
Traditional financial reporting is ill-equipped to deal with intellectual property (IP) rights, a growing asset class which continue to be integral to the financial health of many companies in the innovation economy. The invisibility of corporate IP information is problematic and is compounded by underdeveloped narrative corporate reporting of valuable IP assets. There is a pressing need from a corporate governance standpoint to improve the level and quality of corporate IP strategy and asset reporting by all companies, large and small, public and private. This book examines the legal theory and accounting principles essential to good corporate governance and management of IP assets. It provides practical guidance on the narrative reporting of IP information, developing quantitative, qualitative and strategic IP information disclosure models in order to meet existing legal corporate disclosure requirements across a range of company sizes and types.