TRANSFORMATION STATEMENTS TO REFLECT INTELLECTUAL CAPITAL


Ovchinnikova O.A., N.V. Parushina

It is well known that company’s effective activity depends on intellectual capital. However, until now there is a problem of intellectual capital assessment and disclosure of information in the form of financial statements. The paper illustrates proposals for the organization’s intellectual capital accounting and disclosure of information in the accounting financial statements. Keywords: intellectual capital, intangible assets, the financial statements.

Olga A. Ovchinnikova, candidate of Economics, Associate Professor, Irkutsk State University; Natalya V. Parushina, Doctor of Economics, Professor, Orel State Institute of Economics and Trade.


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