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What is Dual Balance Sheet

Chapter 7
Encyclopedia of Networked and Virtual Organizations
If we add to the traditional balance sheet a direct statement of the intangible value, the value of intellectual capital or internal equity, obtained in a residual income framework, based on an assessment of the quality of earnings, and in the assets-side the value of the intangible items in a proper sense, we may have a dual balance sheet (see Canadas, 2004).
Published in Chapter:
Analysis, Valuation, and Disclosure of Intangible Value
Natalia Canadas (Polytechnic Institute of Leiria, Portugal)
Copyright: © 2008 |Pages: 6
DOI: 10.4018/978-1-59904-885-7.ch007
Abstract
The “information gap” between the data provided by the traditional corporate reporting, with its focus on tangible assets, and the information used to determine corporate value, has long been recognized. The missing information is about the nucleus of the modern corporate capitalization and the substantial foundation of modern corporation: the intangible items, the intangible value and the earnings-capacity of the firm.
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