DG-ServIQ IFRS™: Measuring the Real Performance of Service and Knowledge-Based Enterprises
Executive Summary Service and knowledge-based businesses – from professional firms and consultants to technology, outsourcing and creative enterprises – depend on people, relationships and intellectual property far more than on physical assets. Yet their IFRS financial statements often look deceptively simple: revenue, staff costs, overheads and a modest asset base. Traditional analysis built around fixed...


