Add to ORKGThe purpose of this paper attempts to give an explanation of why accounting bodies are hesitant to embrace new intellectual capital valuation and reporting models that have sprung up in the last decade, in spite of the fact that accounting standards are generally ill-suited to cater for intangibles. Despite some resistance, this paper highlights the commendable efforts of those pushing for change, and even offers recommendations to standard setters and accountants at large as to the way forward in approaching the complex dynamics involving the measurement of intellectual capital. The information of the research project was gathered from various secondary sources of data. The sources range from: industry trade journals; practitioner accounti...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
During the last decade, many calls for improving disclosure practices, in relation to intellectual c...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...
Abstract: The measurement and reporting of intellectual capital has recently attracted a growing int...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
Substantial differences between company book values and market values indicate the presence of asset...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
During the last decade, many calls for improving disclosure practices, in relation to intellectual c...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...
Abstract: The measurement and reporting of intellectual capital has recently attracted a growing int...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
Substantial differences between company book values and market values indicate the presence of asset...
The measurement and reporting of intellectual capital has recently attracted a growing interest from...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual ...
During the last decade, many calls for improving disclosure practices, in relation to intellectual c...
There is, both in literature and in practice, an increasing attention on Intellectual Capital (IC) a...