Please use this identifier to cite or link to this item: https://scidar.kg.ac.rs/handle/123456789/21232
Title: The Problem of Accounting Disclosure of Intellectual Capital in the Financial Report
Authors: Ognjanović, Jasmina
Milašinović, Marko
Mitrovic, Aleksandra
Journal: Revizor
Issue Date: 2024
Abstract: Intellectual capital is a key asset in the contemporary knowledge economy. Investors and managers place demands on accountants for the most accurate measurement and disclosure of the value of intellectual capital in reports to estimate future investments and earnings from this asset as accurately as possible. The paper aims to point out the problem of accurate financial reporting on intellectual capital and to show various methods for expressing the value of this capital. Based on the review of the literature, qualitative and quantitative measures are presented as possible solutions for the insufficient presentation of the value of intellectual property.
URI: https://scidar.kg.ac.rs/handle/123456789/21232
Type: article
DOI: DOI: 10.56362/Rev24107019O
ISSN: 1450-7005
Appears in Collections:Faculty of Hotel Management and Tourism, Vrnjačka Banja

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