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Pozycja Structure and functions of intangible assets in the knowledge economy(2010) Diukova, N.; Jasienski, MichalThe main step that should be taken is the unification of accounting and managerial approaches to intangible assets’ structure, that can be made possible via treating R&D, human and organizational capital that has been internally generated by the company as investment and add it as the supplement to company’s balance sheets.