Intellectual capital : current issues and policy implications

DSpace/Manakin Repository

Show simple item record Brennan, Niamh Connell, Brenda 2011-05-04T13:46:40Z 2011-05-04T13:46:40Z 2000 MCB University Press en 2000
dc.identifier.citation Journal of Intellectual Capital en
dc.identifier.issn 1469-1930
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 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

This item appears in the following Collection(s)

Show simple item record

This item is available under the Attribution-NonCommercial-NoDerivs 3.0 Ireland. No item may be reproduced for commercial purposes. For other possible restrictions on use please refer to the publisher's URL where this is made available, or to notes contained in the item itself. Other terms may apply.

If you are a publisher or author and have copyright concerns for any item, please email and the item will be withdrawn immediately. The author or person responsible for depositing the article will be contacted within one business day.

Search Research Repository

Advanced Search