Intellectual Capital : Perspektif Pengakuan, Pengukuran Dan Implementasi

Intellectual capital is intangible corporate assets into an extremely valuable asset. As increasingly valuable intellectual capital as a company asset, providing a challenge for the accountants to be able to identify, measure and express it into the company\u27s financial statements. This is due to traditional accounting systems that have failed to disclose assets ini.Secara general intellectual capital is divided into three main elements, namely: human capital that includes the knowledge and skills of employees, capital structure that includes technology and information infrastructure that supports it, costomer capital by building good relationships with consumers. These elements will interact dynamically, as well as continuous and wide so that it will generate value for companiesIn terms of measurement, there are many concepts of intellectual capital measurement that was developed by researchers today. But in general the methods developed can be grouped into two groups, namely: the measurement of non-monetary (non financial) and the measurement of the monetary (financial). From the measurement models are developed each have advantages and disadvantages, so that according to the authors to choose which model is most appropriate for use, an action that is not appropriate, because the measurement is simply a tool that can be applied to the situation and condition of the company with the specification certain. While the intellectual capital reporting is done by making measurements of non-monetary and report it as a supplement in the company\u27s annual report. Such supplements are known by the term intellectual capital statement.Already there are some countries that reported intellectual capital in annual reports, for example, reports on the company\u27s intellectual capital between Denmark, Sweden and the Australia