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Intellectual Capital Financial Accounting

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... part of the intellectual capital pool and hence they must be accounted for. To resolve this problem, most corporations a. Human resources as intellectual capitals b. Process of intellectual capital measurement and conservation regular processes to evaluate intellectual capital. The primary objective is to appraise intellectual capital through account for the use of intellectual capitals in the business. 3. Organizations are realizing that human resources are its main contributor to intellectual capital asset pool future [Stewart 1991]. 3.Brief summary of existing literature Older management systems did not have a comprehensive framework that would account for intellectual capital. Any ...



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Sources list for INTELLECTUAL CAPITAL FINANCIAL ACCOUNTING:

Financial Accounting Standards Board (1997), Statement of Financial Accounting Standards No. 130 - Reporting Comprehensive Income, Financial Accounting Foundation, Norwalk
Profit

Lars Nerdrum and Truls Erikson, Intellectual capital: a human capital perspective, Journal of Intellectual Capital, 2001, Vol 2., No. 2, p. 127.
Human Resources as Critical Investments

Statement of Financial Accounting Standards No. 48 - Revenue Recognition When Right of Return Exists. Financial Accounting Standards Board. June 1981. Page 4. On the Internet at http://www.fasb.org/pdf/fas48.pdf
Revenue and Expenses

Lewis & Pendrill, Advanced Financial Accounting with Students Guide to Accounting and Financial Reporting Standards, FT Prentice Hall, 2003.
Financial Statements

Mouritsen, J, Larsen H.T and Bukh P.N.D `Intellectual capital and the capable firm: narrating, visualising and numbering for managing knowledge', Accounting Organizations and Society 26 (7/8) (2001) 735-762
Organizational Behavior

 


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..:: Papers on
Intellectual Capital Financial Accounting
Financial Decision Making
This paper discusses the the role of financial decision making and accounting tools in achieving organizational objectives. -- 4,215 words; 11 sources; APA
www.termpapers2000.com

Financial Management at Citibank
A description of Citibank's financial practices. -- 3,130 words; 6 sources; MLA
www.termpapers2000.com

The Value of a Corporation's Intellectual Capital
A discussion about intellectual capital as the new wealth of organizations and the challenge of managing this asset. -- 2,952 words; 25 sources;
www.termpapers2000.com

Intellectual Capital
A look at how to best manage the intellectual capital in an organization. -- 5,513 words; 34 sources; MLA
www.termpapers2000.com

Intellectual Capital: A Corporate Asset
An examination of human intelligence and human competency as a corporate asset and the Financial Accounting Standards Board's (FASB) conceptual framework for financial accounting. -- 1,563 words; 13 sources;
www.termpapers2000.com

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