Home  Journals  International Accounting  48(294) - 2013 December

Reflection information on intellectual capital in financial statements (for example, football club)

Available online: 30 December 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Information on the structure and value of the intellectual capital is one of the most important in the contemporary conditions of economic development. Its full presentation in the financial statements will optimize the management of intellectual capital and provide a holistic view on the processes aimed to ensure the competitiveness and long-term sustainable development of the organization. Existing opportunities of the intellectual capital accounting in accordance with IFRS in the case of the football club Manchester United are considered in this article.

Keywords: IFRS, intangible assets, human capital, relational capital, intellectual capital

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

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