Conceptual Issues Of Accounting Of Intellectual Capital
DOI:
https://doi.org/10.31150/ajebm.Vol2.Iss1.57Keywords:
intellectual capital, asset, intangible assets, long-term intellectual capital, short-term intellectual capital, deferred intellectual capital, recognition of intellectual capital, evaluation of intellectual capitalAbstract
This article is devoted to conceptual issues of intellectual capital. It substantiates a number of proposals and recommendations for improving the recognition, valuation and measurement of intellectual capital in accordance with modern requirements.
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References
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4. Edvinsson, L. and Malone, M.S. (1997) Intellectual Capital: Realizing your Company's True Value by Finding Its Hidden Brainpower, Harper Business, New York, NY.
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2. «Conceptual Framework for Creating and Presenting Financial Reporting ". It was registered by the Ministry of Justice of the Republic of Uzbekistan on August 14, 1998 under number 475
3. Stuart Thomas A. Intellectual capital. New source of wealth organizations / Per. from English V. Nozdrina. - M .: Generation, 2007. - 368 p. Stewart T.A. Intellectual Capital. The New Wealth of Organizations. New York: Currency Doubleday, 1997;
4. Edvinsson, L. and Malone, M.S. (1997) Intellectual Capital: Realizing your Company's True Value by Finding Its Hidden Brainpower, Harper Business, New York, NY.
5. Brooking A., Motta E.A / Taxonomy of Intellectual Capital and Methodology for Auditing It/17th Annual National Business Conference, McMaster University, Hamilton, Ontario, Canada. January 24-26, 1996.
6. Sveiby K.E. Intellectual Capital and Knowledge Management.1998.-213 p.
Published
2019-04-22
How to Cite
Pulatov, M. (2019). Conceptual Issues Of Accounting Of Intellectual Capital. American Journal of Economics and Business Management, 2(1), 117–123. https://doi.org/10.31150/ajebm.Vol2.Iss1.57
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