Provision for Recording Intellectual Capital in Financial Statements
Iryna Oleynikova
Broschiertes Buch

Provision for Recording Intellectual Capital in Financial Statements

Intellectual Capital Recognition

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The book analyses the current reflection of intellectual capital and knowledge management system in financial statements and provides rationale for including intellectual capital into financial accounting standards based on benefits of financial reports which reflect the company's financial state and health. According to the IFRS standards, only a specific part of intangible assets is allowed to be included in financial statements. However, with recent economic developments the significance of non-material properties has risen to essential to company's success. Even if it is now recognized tha...