The article studies intellectual capital as an object of accounting. It considers the place of intellectual capital in … field of economy and accounting on intellectual capital, issues of assessment of its significance in an organisation and … reflection in accounting. It marks out different elements of intellectual capital and identifies possibilities of their …

main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach … when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …