Home  Journals  International Accounting  26(224) - 2012 July

Right of use as criterion for recognition of elements of intellectual capital

Available online: 11 July 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The urgent need in deepening of theoretical, methodological and practical researches concerning the intellectual capital in is connected with a solution of the problem of its reflection in financial statements. A new approach for recognition of assets on the basis of the right of use and the offered point of view in this regard on the accounting of rent of assets according to the International Financial Reporting Standard is one of steps to the solution of the specified problem.

Keywords: finance lease, operating lease, risks, control over asset, lease agreements, right of use, market capitalization, human capital, relational capital, intellectual capital, book value

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive