MARC Record from marc_columbia

LEADER: 03234mam a22004094a 4500
001 3032043
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008 010112t20012001dcu b 001 0 eng
010 $a 2001000218
020 $a0815701136
035 $a(OCoLC)ocm45750228
035 $9ATJ2751CU
035 $a3032043
040 $aDLC$cDLC$dDBI$dC#P$dOrLoB-B
042 $apcc
043 $an-us---
050 00 $aHF5681.I55$bB55 2001
082 00 $a658.15$221
100 1 $aBlair, Margaret M.,$d1950-$0http://id.loc.gov/authorities/names/n92108501
245 10 $aUnseen wealth :$breport of the Brookings Task Force on Intangibles /$cMargaret M. Blair and Steven M.H. Wallman.
260 $aWashington, D.C. :$bBrookings Institution Press,$c[2001], ©2001.
300 $ax, 124 pages ;$c23 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
504 $aIncludes bibliographical references (p. 101-120) and index.
505 00 $g1.$tThe Problem.$tThe Importance of Intangibles.$tMeasurement Difficulties.$tConsequences of Poor Measurement --$g2.$tBarriers to Better Information.$tAccounting Profession Concerns.$tBusiness Community Concerns.$tInvestment Community Concerns.$tAre the Barriers Insurmountable? --$g3.$tThe Role of Government.$tDetermining Property Rights.$tResearch and Setting Standards --$g4.$tAddressing the Problem of Measurement.$tCharacterizing Measurement Problems --$g5.$tImproving Measurement and Reporting.$tR&D and Organizational and Human Capital.$tFinancial Reporting --$g6.$tImproving Intellectual Property Rights Protection.$tPatents.$tTrademarks.$tTrade Secrets.$tCopyrights --$g7.$tPolicies Affecting Resource Allocation.$tTaxation.$tCapital Markets.$tFederal R&D --$g8.$tConclusions --$gApp.$tThe Brookings Task Force on Intangibles.
520 1 $a"Unseen Wealth suggests ways in which government and businesses can work together to improve the quality and reliability of information about intangibles.
520 8 $aThe contributors recommend a three-pronged set of reforms that includes: 1) support from the government for more reliable, sensible business and reporting models, 2) increased guidance from the Securities and Exchange Commission (SEC) and Financial Accounting Standards Board (FASB), and 3) adjustments in intellectual property rights laws to increase the certainty of legal protection for patents, trademarks, and trade secrets.".
520 8 $a"Over time, this report argues, better information on intangibles will lead to better resource allocation decisions, as well as greater stability and fairness in capital markets."--BOOK JACKET.
650 0 $aIntangible property$zUnited States$xAccounting.
650 0 $aCorporations$xValuation$zUnited States.$0http://id.loc.gov/authorities/subjects/sh2009121937
650 0 $aResearch, Industrial$xEconomic aspects$zUnited States.
650 0 $aCorporation reports$zUnited States.$0http://id.loc.gov/authorities/subjects/sh88002493
650 0 $aGross domestic product$zUnited States.
700 1 $aWallman, Steven M. H.$0http://id.loc.gov/authorities/names/n2001095216
710 2 $aBrookings Task Force on Intangibles.$0http://id.loc.gov/authorities/names/n2001095215
852 00 $boff,bus$hHF5681.I55$iB55 2001