Improvement of global performance measures related to intangible assets
Housel, Thomas J.
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Global reporting practices will eventually change as the dominance of intangible assets is increasingly dominating organizations most valuable commodities. Yet, the general consensus seems to be that before any real progress can be made in the area of converging performance measures with financial information, the international standard setters need more active participation regarding the depiction of intangible assets metrics. This research article suggests that knowledge value added (KVA) metrics may assist standard setters and market participants in providing for more transparency in an organization’s operations. While the accounting standards used must be high quality, they must be supported by intangible measures performance metrics that ensures that the standards are rigorously interpreted and applied, and that issues and problematic practices are identified and resolved in a timely fashion. KVA can partially address these issues.
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