The Problem of Accounting Disclosure of Intellectual Capital in the Financial Report
DOI:
https://doi.org/10.56362/Rev24107019OKeywords:
intellectual capital, intellectual capital disclosure, accounting standardsAbstract
Intellectual capital is a key asset in the contemporary knowledge economy. Investors and managers place demands on accountants for the most accurate measurement and disclosure of the value of intellectual capital in reports to estimate future invest ments and earnings from this asset as accurately as possible. The paper aims to point out the problem of accurate financial reporting on intellectual capital and to show various methods for expressing the value of this capital. Based on the review of the literature, quali tative and quantitative measures are presented as possible solutions for the insufficient presentation of the value of intellectual property.
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