A Critical Analysis of the Current Financial Statements and How they Manage to Provide or Imagine Faithfully to Complete the Market Value of the Companies
References
- Baruch L., (2001) Intangibles: management, measurement, and reporting, Brookings Institutions, Virginia
- Bontis N., Dragonetti N., Jacobsen K., Roos G. (1992) The knowledge toolbox: A Review of the Tools Available to Measure and Manage Intangible Resource”. European Management Journal Vol. 17 No 4, pp 391-402
- Edvinsson, Leif; Malone, M.S. (1999), El capital intelectual. Como identificar y calcular el valor de los recursos intangiblews de su empresa, Gestion 2000, Barcelona
- Creţu, R. F. (2017). Analiza capitalului intelectual–resursă esențială în economia creative. Economica, 100(2), 83-88.
- Feleagă, N., Malciu, L., (2004) Provocările contabilităţii internaţionale, la cumpăna dintre milenii. Modele de evaluare şi investiţii imateriale, Editura Economică, Bucuresti
- Giju, G. C., & Radu, M. (2014). Recognition of Intellectual Capital in Contemporary Financial Statements. Valahian Journal of Economic Studies, 5(2).
- Harrison, S. & Sullivan, P.H. (2000), Profiting from intellectual capital – learning from leading companies. Journal of Intellectual Capital, 1(1), 33-46, p.34
- IAS 38 (2021) - Intangible assets, Recognition of internally generated intangible assets
- Marr, B., Schiuma, G. (2001) Measuring and managing intellectual capital and knowledge assets in new economy organisations, in Handbook of Performance Measurement, M. Bourne (ed), Gee, Londo
- Peña, D. N., & Ruiz, V. R. L., (2002) El capital intelectual: valoración y medición: modelos, informes, desarrollos y aplicaciones. Pearson Educación.
- Roos, J., G. Roos, N. C. Dragonetti, and L. Edvinsson, (1997) Intellectual capital, Navigating new business landscape. Houndmills: Macmillan Press
- Starovic, D. and Marr, B (2004) Understanding Corporate Value: Managing and Reporting Intellectual Capital. The Chartered Institute of Management Accountants (CIMA) and Cranfield University, London.
- Tabirca, A. I., Radu, F., & Radu, V. (2020). The Historical Evolution of Research in Accounting. National and European Context. Ecoforum Journal, 9(1).
Language: English
Page range: 77 - 82
Published on: Nov 7, 2022
Published by: Valahia University of Targoviste
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Related subjects:
© 2022 Cati-Loredana Dumitru Soare, George Ciprian Gîju, Violeta Elena Drăgoi, Larisa Preda, published by Valahia University of Targoviste
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.