Accounting for intangible resources and assets (IRA)

The research program Accounting for intangible resources and assets is a multidisciplinary and interdisciplinary research involving the subjects of accounting and law. It is intended to generate empirically and theoretically based knowledge about the possibility of establishing a robust reporting of intangible resources and assets (IRA). Such knowledge is useful in connection with the valuation of companies with a high proportion of IRA, such as technology- or knowledge-intensive enterprises. Also, this knowledge may facilitate standard-setters in their effort to develop new or improved accounting standards.

Participating researchers: Associate professor Jan Kellgren, Linköping University, Department of Business Law; Doctoral student Simon Lundh, Örebro University; Stefan Schiller, Senior Lecturer, Mälardalen University (project leader).