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Wiley | 2002-12-04 | ISBN: 0470845120 | 444 pages | PDF | 5,3 MB

An impressive business book on the "exotic" topic of intangible assets, the importance of which has so dramatically increased during the last decade, especially so for knowledge-based companies. What makes the book special is that it strikes a fine balance between practical insights, case studies and applications on the one hand, and state-of-the-art theoretical concepts on the other. Because of this, it has a strong appeal to both practitioners and theorists.

The book has an ambitious and multi-faceted focus: It not only addresses the scope and functions of intangible assets, but it also discusses related topics such as accounting for intangibles; the implications of intangibles for internal and external reporting; and the foundations of a new management system. The book is carefully investigated, well-written and nicely structured. Several interviews with leading specialists such as Leif Edvinsson (a pioneer in the area of Intellectual Capital management), Baruch Lev (an expert on intangibles accounting) and David Norton (co-creator of the Balanced Scorecard concept) provide also a helpful bridge between the practice and theory of managing intangible assets.

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