An Analysis of Intangible Assets Reporting Practices of Indian Companies

Abstract

The main objective of this study is to analyse the level of intangible assets reporting practices of top 10 Indian companies. The sample companies were selected as per the rating of ET 500 list 2015, on the basis of market capitalisation. Content analysis on the annual report was used for the analysing the level of intangible assets reporting. ITC was such company which have most disclosure in the field of intangible assets. Internal capital was the maximum disclosed category, followed by External capital. The least disclosed category was Human capital. Study suggested that there is an immediate need of uniform guidelines relating to intangible assets measurement and reporting practices, so that companies can able to consider both tangible assets as well as intangible assets.