Analysis of intangible assets disclosure in Indian sectors (information Techonology, FMCG, oil and gas and transport equipment)
Karamjeet Kaur, Dr. Damanpreet Kaur
This paper propose is to find the Intangible Assets disclosure in Indian corporate sectors (information technology, transport equipment, FMCG and oil and gas). In this research found companies disclosed human capital more as compared to other like external capital, mandatory disclosure requirement and internal capital. Intangible assets disclosure was increased by Indian companies in every financial year (2006-07 to 2015-16). In attributing wise disclosure found number of employment, compensation of employee, intangible asset valuation, research project and distribution channels were most reported attribute which was disclosed by companies in their annual reports.