Home  Journals  International Accounting  12(162) - 2011 March

Accounting theory of intellectual capital

Available online: 22 March 2011

Subject Heading: ACCOUNTING ISSUES

JEL Classification: 

The article summary and analysis of the theory of property, business units, businesses, foundations, the residual capital, optimal capital structure, net assets, net of liabilities, substitution, fractal, transactional, and Marxist theory, taking into account determinants of economic and accounting positions in economic analysis.

Keywords: intellectual capital, accounting, theory of capital, net assets, net liabilities, net intellectual capital, economic capital and accounting interpretations

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

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