ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

a study on the materiality and practical possibility of disclosure for knowledge assets items

  • Junghwa Hong Kyungwon University
  • Young Kyoung Yu Kyungwon University

Asian Tax Journal Vol. 6 No. 1 (2005), pp. 7-36

Abstract

The purpose of this study was to analyzes the difference in interested group's recognition level to disclose a class of productive resources, which can best be christened as knowledge assets. The results of subjects' recognition level for materiality and practical easiness of knowledge assets disclosure are summarized as follows： First, Knowledge assets items of which subjects thought much are as follows：① in case of relational assets, company brand image was valued as very important, repeated purchasing level and customer's satisfaction/dissatisfaction was valued as important item. ② in case of structural assets, intellectual right usage, corporation image/investor relation and vision & medium-long term strategy were valued as very important items, other items were valued as relatively important. ③ in case of human assets, all the items except of reputation for employees were valued as very/a little important. Second, the result of subjects' valuation for knowledge assets disclosure item with view of practical easiness is follows：① in case of relational assets, company brand image and repeated purchasing level were valued as very/relatively practically disclosable items, but other items were valued as a little disclosable items. ② in case of structural relatively disclosable and accounting information users recognized all the items as relatively/a little disclosable while accounting profession assets, accounting information providers recognized all the items as very/relatively disclosable and accounting information users recognized all the items as relatively/a little disclosable while accounting professions recognized all the items as a little practically disclosable.

Keywords

  • knowledge assets
  • knowledge assets items
  • knowledge assets disclosure

Related Articles

ATJ
E-SubmissionSitemapContact Us RSS

Asian Tax Journal

Address : 3F, KICPA Bldg., 12 Chungjeongro 7-gil, Seodaemun-gu, Seoul 03736, Republic of Korea

Editor-in-Chief : Prof. Wanyong Kim Editorial Office : Dept. of Finance, Accounting & Taxation, Hanyang Cyber University, 220 Wangsimni-ro, Seongdong-gu, Seoul, Republic of Korea Tel : +82-2-2290-0418 / +82-10-8664-1117 E-mail : taxresearch2@hanmail.net