Geminello Alvi

Integrated Reporting: Origins and Related Issues

  • Abstract

Informations and abstract

Keywords: Integrated Reporting; Intangible Assets Valuation.

Recent financial scandals have brought to light the inadequacy of the methods of intangible assets valuation that were used to define the real value of firms. This is why firms are interested in integrated rather than conventional reporting. It is a complex challenge that needs to draw inspiration from the rediscovery of not just the Anglosaxon tradition, but also of the German and Italian traditions, where the work of Gino Zappa is a must.

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