The Intellectual Capital - a Significant, but Insufficiently Highlighted Source in the Financial Situations

@inproceedings{Gdu2012TheIC,
  title={The Intellectual Capital - a Significant, but Insufficiently Highlighted Source in the Financial Situations},
  author={Liana Gădău},
  year={2012}
}
Abstract Our objective is to analyse on the chosen theme the aspects concerning the way the intellectual capital is presented in the financial situations of an organization. We observe that although the intellectual material, formed of knowledge, information, intellectual property and experience, have become the main source of revenues and expenses, it is not sufficiently presented in the financial situations. Furthermore, the accounting information regarding these intangible resources are poor… CONTINUE READING

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