Meaning of Intangible Assets in Annual Financial Statement according to IFRS

The study explores the significance of financial instruments and intangible assets in the balance sheets of capital market-oriented companies, especially in the context of globalization and the aftermath of the 2007 banking crisis. It investigates how DAX 30 companies utilize balance sheet policies regarding intangible assets and assesses the associated risks. By analyzing the developments of these assets within the international accounting framework, the paper aims to shed light on their impact on corporate value and financial strategies.