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International Journal of
Commerce and Management Research
ARCHIVES
VOL. 4, ISSUE 6 (2018)
Analysis of intangible assets disclosure in Indian sectors (information Techonology, FMCG, oil and gas and transport equipment)
Authors
Karamjeet Kaur, Dr. Damanpreet Kaur
Abstract
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.
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Pages:83-89
How to cite this article:
Karamjeet Kaur, Dr. Damanpreet Kaur "Analysis of intangible assets disclosure in Indian sectors (information Techonology, FMCG, oil and gas and transport equipment)". International Journal of Commerce and Management Research, Vol 4, Issue 6, 2018, Pages 83-89
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