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underlines their evaluation and measurement issues. It also covers different methods of accounting and accounting standards for … identification and measurement of intangible assets for sound corporate governance, valuing intangible assets, measuring and managing …
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This paper reviews the intellectual capital and its measurements in communities especially in the developing countries. Moreover, paper proposes two new models to measure IC. These models based on monetary and financial perspective evaluate IC and designed according to the accounting rules. In...
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The paper investigates the correlation between some indicators promoted in international experience of measuring the Intellectual Capital of universities and the scientific performance of these insitutions. This study uses data reported to the researchers of Chemistry of Italian universities...
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situation for the next five years, developed proper criteria, and measured the current and desired situation. The measurement …
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measurement and management, indicates a not recognized and not reported asset in the balance sheet, the intangible assets. As … still there is not a commonly agreed consensus regarding the measurement and reporting of intangible assets by the … accounting standards, on the other side the management accounting has made much progress in intangibles measurement for internal …
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