Problem računovodstvenog iskazivanja intelektualnog kapitala u finansijskim izveštajima
DOI:
https://doi.org/10.56362/Rev24107019OKljučne reči:
intelektualni kapital, iskazivanje intelektualnog kapitala, računovodstveni standardiApstrakt
Intelektualni kapital je ključna imovina u savremenoj ekonomiji zasnovanoj na znanju. Investitori i menadžeri postavljaju zahteve računovođama za što tačnijim merenjem i iskazivanjem vrednosti intelektualnog kapitala u izveštajima kako bi što preciznije procenili buduće investicije i prinose od ove imovine. Cilj rada je da ukaže na problem preciznog finansijskog izveštavanja o intelektualnom kapitalu i da prikaže razne metode izražavanja vrednosti ovog kapitala. Na osnovu pregleda literature, predstavljene su kvalitativne i kvantitativne mere kao moguća rešenja za nedovoljno prikazivanje vrednosti intelektualne svojine.
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