The paper aims to provide evidence about the significance of intangibles in the hotel industry. The research investigates their importance for Croatian, Slovenian and Austrian hotel industry in the period 2004–2008. The results prove that despite their growing significance, accentuated by...

Purpose The purpose of this chapter is to examine the reporting practices on intangible assets from the perspective of a post-transition economy. The chapter explores the significance of intangibles and the content of the disclosures provided by companies in annual reports. Methodology/approach...