Intellectual capital : current issues and policy implications

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Title: Intellectual capital : current issues and policy implications
Authors: Brennan, Niamh
Connell, Brenda
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Date: 2000
Online since: 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.
Funding Details: 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
Keywords: Intangible assetsIntellectual capital
Subject LCSH: Intellectual capital
Intangible property
DOI: 10.1108/14691930010350792
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Language: en
Status of Item: Peer reviewed
Appears in Collections:Business Research Collection
UCD RePEc Archive Collection

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