Nearly 60 percent of the aggregate value of the US stock market is based on investor expectations of future growth. And because this future value tends to be concentrated in industries and companies that are built on intangible assets, it is critical to find better ways to recognize, report and manage these assets.
Authors: Göran Roos, John J. Ballow, Robert J. Thomas
Source: Outlook Journal (Accenture)
Subjects: Accounting, Economics