...Gerald Vinten © Emerald Group Publishing Limited 2004 --> Annual reports Accounting standards Intangible assets Company annual reports need to consider users’ needs is the central message of this landmark report. It finds that a lack of focus on the user in the process...

... to represent the value of the firm after honouring implicit claims of stakeholder groups, practical application requires the use of surrogates such as net intangible assets (NIA). Attempts to extend research in this area by establishing additional surrogates, segment sales (SS) and research and development...