Research studies capturing the opinion of practitioners on issues related to the domain of intangibles are very rare. This study attempts to highlight the importance of practitioners as the significant stakeholders in the process of measuring and reporting intangible assets. The data were collected from 164 top level practitioners from India. These practitioners included Chief Financial Officers, Cost and Works Accountants, Chartered Accountants, Companies Secretaries, and Chartered Financial Analysts. A structured questionnaire was prepared for the purpose of data collection. Relationship between orientation towards intangible assets and selected variables has been modelled using binary logistic regression. Results indicate that intangible assets covered under intellectual property legal framework are considered more important than other intangible assets. Methods, such as return on assets and market capitalization, are the most popular techniques for measurement of intangible assets. An attempt has been made to examine the determinants of orientation towards intangible assets. Practitioners, being an important link in the measurement and reporting process, deserve greater attention from both the regulators and researchers. The study is an original piece of work. The study provides an insight into the practitioners’ perspective on reporting and orientation towards intangible assets.

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无形资产的计量和报告：印度从业人员的定位

涉及从业人员对无形资产领域相关问题的看法的研究很少。这项研究试图强调从业者在衡量和报告无形资产过程中作为重要利益相关者的重要性。数据来自印度的164位顶级从业人员。这些从业人员包括首席财务官，成本和工程会计师，特许会计师，公司秘书和特许财务分析师。为收集数据准备了一份结构化的调查表。使用二进制逻辑回归模型对无形资产定向与选定变量之间的关系进行了建模。结果表明，知识产权法律框架所涵盖的无形资产比其他无形资产更为重要。资产回报率和市值之类的方法是最无形资产的测量方法。已经尝试检查无形资产取向的决定因素。从业人员是衡量和报告过程中的重要环节，应受到监管机构和研究人员的更多关注。这项研究是一项原创工作。该研究提供了从业人员对无形资产报告和定向的观点的见解。已经尝试检查无形资产取向的决定因素。从业人员是衡量和报告过程中的重要环节，应受到监管机构和研究人员的更多关注。这项研究是一项原创工作。该研究提供了从业人员对无形资产报告和定向的观点的见解。已经尝试检查无形资产取向的决定因素。从业人员是衡量和报告过程中的重要环节，应受到监管机构和研究人员的更多关注。这项研究是一项原创工作。该研究提供了从业人员对无形资产报告和定向的观点的见解。