The article aims at investigating the potential of intellectual capital statement as a source of information for the credit worthiness evaluation of firms asking for loans. Information about intangible assets can significantly supplement the traditional analysis based on financial data.To this...

Following the evaluation proces, it is possible that some intangible assets, recorded in the economic entity’ s accounting, have a higher value than accounting value. An example is the patent obtained by an economic entity, revealed at the overall cost of research and development, as well as...

In a knowledge-based economy intangible assets are indispensable to achieve competitive advantages. Resources like intellectual capital are perceived as crucial factors especially for regional growth. Intellectual capital is comprehended as a multidimensional concept, defined and explained in...

Іn the article urgency of study of the human capital is justified.. Despite the availability of a sufficient number of models and methods ofevaluating the effectiveness of investment in human capital, according to heads of departments of managing workforce of Ukrainian enterprises, today there...

В статье рассмотрено определение интеллектуального капитала и обоснована система управления интеллектуальной собственностью, которая влияет на изменения в...