Disclosure of Intangible Categories in Indian Corporate Sector
Kaur, Dr Karamjeet
Synopsis "Disclosure of Intangible Categories in Indian Corporate Sector"
This book is based on Intangible Assets disclosure main focus on mandatory intangible assets disclosure which disclosed by Indian companies in their annual reports and finds the Intangible assets disclosure based on mandatory in Indian corporate sectors (information technology, transport equipment, FMCG and oil and gas). The Information Technology sector has highest the Intangible Assets Disclosure in India as compared to Transport Equipment, FMCG, and Oil and Gas sector. Introduction of Intangible assets, Review of Literature, Research Methodology, Mandatory Intangible Assets Disclosure, Mandatory Intangible Assets Disclosure was Disclosed By Companies of Four Sectors. Industry Wise Comparative Analysis Of Disclosure of Intangible Assets Conclusion and Findings chapters are included in this book. Human capital was the most reported category of every sector from the financial year 2006-07 to 2015-16. External capital was the second most reported category of every sector from financial years 2006-07 to 2011-12. Internal capital was the third most reported category of the Transport Equipment sector and Information Technology sector.
