Resumen de Forum Editorial: Whither in intangibles research?

Stewart Jones, Graeme Dean

• The Abacus forum on intangibles reporting, held at The University of Sydney on 29 November 2008, brought together a diverse international group of prominent scholars and leading practitioners to discuss some of the most pressing and contentious issues in the intangibles reporting areas. The authors contributing to this special issue bring a range of different perspectives, evidence and experience to the thorny topic of intangible asset recognition, measurement and reporting.