This paper intends to disclosure of intangible assets in Indian information technology

This paper intends to disclosure of intangible assets in Indian information technology, transport equipment, FMCG and oil and gas sectors. In this research found companies disclosed human capital more as compared to other. Intangible assets disclosure increased in every financial year (2006-07 to 2015-16). In attribute wise disclosure found a number of employee, compensation , intangible assets valuation, research project and distribution channels were most reported attribute.
Keywords: cantant analysis, intangible assets
Intangible assets are that assets, which are not, touched by human beings some intangible assets variable were used for research as well as classified variable based on the categories of intangible assets for example, number of employees and experience of employees is not touched by human beings. Moreover, four categories of intangible assets were selected for the research which is human capital, external capital, internal capital and mandatory disclosure requirement.

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