Naslov (eng)

INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS

Autor

Milijić, Ana
Vukojević, Vanja

Opis (eng)

For a knowledge-based economy, the basic drivers of economic growth and developmen are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/ service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st century financial statements due to the limited absorption of data concerning the company’s ownership of intangible resources such as knowledge, specific skills of employees and other intellectual resources. In order to fully, reliable and truthful business reporting Many companies choose to voluntarily report on non-financial performance through various reports such as the Business Report and the Notes to the Financial Statements. The aim of this paper is to present modern models of reporting on intellectual capital and to point out possible directions of their further development in the future. Also, in this paper, special emphasis is placed on segments of business assets whose balance sheet (non) coverage leads to significant differences between the book and market values of companies.

Opis (eng)

6th International Scientific Conference on Knowledge Based Sustainable Development – ERAZ 2020

Jezik

engleski

Datum

2020

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 4.0 - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 4.0 International License.

http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode

Predmet

Reporting, Intellectual capital, Intangible asset

Deo kolekcije (1)

o:2347

Radovi istraživača i saradnika Inovacionog centra Univerziteta u Nišu