Intellectual capital : current issues and policy implications

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dc.contributor.author Brennan, Niamh
dc.contributor.author Connell, Brenda
dc.date.accessioned 2011-05-04T13:46:40Z
dc.date.available 2011-05-04T13:46:40Z
dc.date.copyright 2000 MCB University Press en
dc.date.issued 2000
dc.identifier.citation Journal of Intellectual Capital en
dc.identifier.issn 1469-1930
dc.identifier.uri http://hdl.handle.net/10197/2916
dc.description.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. en
dc.description.sponsorship Not applicable en
dc.format.extent 207700 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher MCB University Press en
dc.subject Intangible assets en
dc.subject Intellectual capital en
dc.subject.lcsh Intellectual capital en
dc.subject.lcsh Intangible property en
dc.title Intellectual capital : current issues and policy implications en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions Publisher's version en
dc.internal.webversions http://dx.doi.org/10.1108/14691930010350792 en
dc.status Peer reviewed en
dc.identifier.volume 1 en
dc.identifier.issue 3 en
dc.identifier.startpage 206 en
dc.identifier.endpage 240 en
dc.identifier.doi 10.1108/14691930010350792
dc.neeo.contributor Brennan|Niamh|aut|
dc.neeo.contributor Connell|Brenda|aut|
dc.internal.rmsid 1274852


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