Intellectual capital accounting
Journal Title: Debiuty Naukowe Studentów Wyższej Szkoły Bankowej - Year 2015, Vol 15, Issue
Abstract
The subject of this study is to investigate the possibility of recognition of intellectual capital in financial reports. This concept is an attempt to classify and measure the intangible assets which value, according to researchers, is the difference between the book value and the market value of the company. The purpose of this work is to define the source of its value. The study contains a description of intellectual capital, its components, and selected intangible assets valuation methods based on literature. A conceptual outline of further research development based on the model proposed in the book of Leif Edvinnsona and Michael S. Malone, as well as, the proposals to implement it on the basis of modern accounting, and the importance of intellectual capital in the modern economy were also presented.
Authors and Affiliations
Wojciech Kącki
Keywords
Related Articles
- EP ID EP216111
- DOI -
- Views 150
- Downloads 0
Foreign Direct Investment as a factor in the servicisation process in the Republic of Peru
The main aim of this article is to identify changes occurring in the three-sector employment structure of Peru and the influence of Foreign Direct Investment on the servicisation process observed in that country. The ana...
Analiza porównawcza systemów wspierania eksportu Polski i Wielkiej Brytanii
Proces umiędzynarodowienia jest efektem zaplanowanych i realizowanych przez firmę działań, uwarunkowanych atrakcyjnością rynków zagranicznych oraz posiadanymi przez tę firmę zasobami. W wielu przypadkach, aby proces ten...
Electronic payment aggregators – a survey of attitudes and behavior of e-consumers
The development of e-commerce in Poland has resulted in a rising demand for services enabling payments for goods purchased online. Consumers’ needs in such a rapidly growing market vary greatly, which is why traditional...
Determinants of gender inequalities and discrimination against women in the Polish labour market
Despite the increasing number of women in the workforce, there is still evidence of gender inequality and economic discrimination against women in the Polish labour market. The main goal of the article is to present and...
A method for selecting a personal information security management strategy using Grey System Theory
The accurate choice of a personal or sensitive information security management strategy is one of the most crucial aspects of operating in the modern market. The article presents a method based on grey system theory, whi...