Ebook Financial accounting, reporting and analysis (2nd edition): Part 1

(BQ) Part 1 book "Financial accounting, reporting and analysis - international edition" has contents: Conceptual framework, published accounts of companies, preparation of published accounts, share capital, distributable profits and reduction of capital, off balance sheet finance, financial instruments,.and other contents. | 25/10/05 16:47 Page 321 R&D; goodwill and intangible assets; brands • 321 32 J. Guthrie and R. Petty, ‘Knowledge management: the information revolution has created the need for a codified system of gathering and controlling knowledge’, Company Secretary, January 1999, vol. 9, , pp. 38–41; R. Tissen et al., Value-Based Knowledge Management, Longman Nederland BV, 1998, pp. 25–44. 33 J. Guthrie, ‘Measuring up to change’, Financial Management, December 2000, CIMA, London, p. 11. 34 OECD, ‘Guidelines and instructions for OECD Symposium’, International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, June 1999, Amsterdam, OECD, Paris. 35 . Gallafent, . Eastaway and . Dauppe, Intellectual Property Law and Taxation, Longman, London, 1992. 36 . Donaldson, The Treatment of Intangibles: A Banker’s View, St Martin’s Press, New York, 1992. 37 . Sveiby, The New Annual Report in Swedish, Stockholm, 1988: see for English translation; Celemi, 1999, ‘Growing a knowledge company’, (site includes Celemi Intangible Assets Monitor). 38 . Kaplan and . Norton, ‘The Balanced Scorecard – measures that drive performance’, Harvard Business Review, 1992, vol. 70, no. 1, pp. 71–79; . Kaplan and . Norton, ‘Using the Balanced Scorecard as a strategic management system’, Harvard Business Review, 1996, vol. 70, no. 1. 39 L. Edvinsson and M. Malone, Intellectual Capital: Realising Your Company’s True Value by Finding Its Hidden Power, New York, Harper Collins, 1997; L. Edvinsson, ‘Developing Intellectual Capital at Skandia’, Long Range Planning, 1997, vol. 30, no. 3, pp. 266–373. 40 Danish Agency for Trade and Industry (DATI), English version, ‘Intellectual Capital Accounts: new tool for companies’, DTI Council, Copenhagen, 1998; Danish Agency for Trade and Industry, Developing Intellectual Capital Accounts: Experiences from 19 Companies, Copenhagen: .