Academic Journal
Disclosing the Intellectual Capital Information in the Company’s Reporting
| العنوان: | Disclosing the Intellectual Capital Information in the Company’s Reporting |
|---|---|
| المؤلفون: | Burlan Svitlana A., Katkova Natalia V. |
| المصدر: | Bìznes Inform, Vol 2, Iss 493, Pp 354-361 (2019) |
| بيانات النشر: | Research Centre of Industrial Problems of Development of NAS of Ukraine, 2019. |
| سنة النشر: | 2019 |
| المجموعة: | LCC:Business |
| مصطلحات موضوعية: | intellectual capital, human capital, structural capital, socio-reputation capital, structure, information disclosure, reporting, Business, HF5001-6182 |
| الوصف: | The article is aimed at researching approaches to the formation and disclosure of intellectual capital information in the reporting of enterprises. The essence of intellectual capital is researched, its basic characteristics are provided. The approaches to structuring intellectual capital are analyzed and its structure, consisting of the elements of human, structural and socio-reputation capital, is proposed for application in the accounting and reporting systems. The basic elements of the intellectual capital components are defined for their reflection in reporting by means of the system of corresponding indicators. The approaches to formation and disclosure of information on intellectual capital in the reporting of enterprises are researched and generalized. Given the impossibility of obtaining full information on the components of intellectual capital in the traditional accounting systems, it is recommended that other management concepts and models be used for its formation and disclosure in the reporting in particular BSC, ARC, Skandia navigator, Іntangle Assets Monitor, Ramboll’s holistic company model, IC dval, Wissensbilanz, Intellectual Capital Rating, MERITUM, DATI. It is determined that provision of information about intellectual capital to users is possible through different ways, which differ in their direction and efficiency. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Russian Ukrainian |
| تدمد: | 2222-4459 2311-116X |
| Relation: | http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-354_361.pdf; https://doaj.org/toc/2222-4459; https://doaj.org/toc/2311-116X |
| DOI: | 10.32983/2222-4459-2019-2-354-361 |
| URL الوصول: | https://doaj.org/article/2122d9dbdb2e4a9d84f9e926aa8c03ab |
| رقم الانضمام: | edsdoj.2122d9dbdb2e4a9d84f9e926aa8c03ab |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 22224459 2311116X |
|---|---|
| DOI: | 10.32983/2222-4459-2019-2-354-361 |