Analytical assessment of the customer capital of the world's leading companies

Abstract

On the example of 100 U.S. stock market leaders’ reporting the issues of the availability and level of disclosure of information on intangible assets that characterize customer capital are investigated. Based on the systematization of these companies' reporting data, the types of intangible assets that can serve as an information base for the analysis of customer capital are identified. In accordance with the requirements of international accounting legislation, the division of intangible assets that characterize customer capital into 2 groups – related to customers (customer lists, customer base, order or production backlog, etc.) and related to marketing (trademarks, trade names, brands) – is proposed. The share of intangible assets characterizing customer capital in the total assets of the 100 U.S. stock market leaders during 2014-2018 and the share of those assets in the total intangible assets are determined. Based on the results of 2018, raw materials, telecommunications, industrial, technology and consumer goods companies show a high proportion of those who disclose intangible assets that characterize customer capital, in its own reporting. The dynamics of change in the absolute average value of intangible assets characterizing customer capital is determined on the example of the surveyed companies for 2014-2018.

Keywords

• customer capital
• intangible assets
• customers
• customer relationships
• reporting
• leading companies in the us stock market
• market capitalization