The first objective of the paper is to carry out a retrospective of the literature written on the topic at the national level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting from concepts such as knowledge, typology and the role...

Our interest in this subject resides in the need to understand the new meanings of accounting and financial reporting considering that the importance of knowledge-based assets is increasing. Therefore, we have been interested in understanding some of the defining and essential aspects of a...