The Reporting of Intangible Assets: A Comparison of Universities and Public Companies in Australia

Abstract:

This paper considers the reporting of Intangible Assets by universities and public companies in
Australia. It seeks to answer three questions: whether there is greater emphasis on reporting
tangible rather than intangible assets in both sectors; whether there was under-reporting of
intangible assets; and which sector was reporting higher intangible assets. The researchers use the most recent available data to carry out their analysis.