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Intellectual capital : current issues and policy implications
Author(s)
Date Issued
2000
Date Available
2011-05-04T13:46:40Z
Abstract
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on intellectual capital assets which leaves the traditional accounting system ineffective for measuring the true impact of such intangibles.
Regulations currently in place are analysed in this paper. Prior research concerning intellectual capital is next presented. Frameworks for intellectual capital are compared. Indicators used for the measurement of intellectual capital are examined. The research methodologies employed for collecting information about the use of intellectual capital accounts in companies are reviewed.
Guidelines available to companies for reporting on intellectual capital are considered and also the efforts made towards developing an accounting standard for intellectual capital. Finally, current issues and policy implications of accounting for intellectual capital in the future are examined.
Sponsorship
Not applicable
Type of Material
Journal Article
Publisher
MCB University Press
Journal
Journal of Intellectual Capital
Volume
1
Issue
3
Start Page
206
End Page
240
Copyright (Published Version)
2000 MCB University Press
Subject – LCSH
Intellectual capital
Intangible property
Web versions
Language
English
Status of Item
Peer reviewed
ISSN
1469-1930
This item is made available under a Creative Commons License
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