Conceptual Issues Of Accounting Of Intellectual Capital
Corresponding Author(s) : M.E. Pulatov
rector@sies.uz
American Journal of Economics and Business Management,
Vol. 2 No. 1 (2019): AJEBM
Abstract
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.
Keywords
intellectual capital
asset
intangible assets
long-term intellectual capital
short-term intellectual capital
deferred intellectual capital
recognition of intellectual capital
evaluation of intellectual capital
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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References
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1. Mirziyoev Sh. The speech of the Liberal Democratic Party of Uzbekistan in the VIII event of the Movement of Entrepreneurs and Businessmen - People's Word, November 2, 2016, №216.
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.
References
1. Mirziyoev Sh. The speech of the Liberal Democratic Party of Uzbekistan in the VIII event of the Movement of Entrepreneurs and Businessmen - People's Word, November 2, 2016, №216.
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.
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.