Home  Journals  International Accounting  4(154) - 2011 January

Intellectual capital in IFRS financial statements

Available online: 21 January 2011

Subject Heading: Account problems

JEL Classification: 

Increase of the role and importance of intellectual capital leads to the development of the financial accounting system. The responsible bodies try to improve and extend opportunities of presentation of intellectual capital within the traditional financial statements. The existing opportunities and problems of financial accounting and presentation of intellectual capital in financial statements prepared in accordance with IFRS are in the centre of the article.

Keywords: intellectual capital, intangible assets, IFRS, goodwill

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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