Structure and functions of intangible assets in the knowledge economy

Abstrakt

The 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.

Opis

Słowa kluczowe

intangible assets, knowledge economy

Cytowanie

Diukova, N., Jasienski, M., Structure and functions of intangible assets in the knowledge economy. Socio-Economic Research Bulletin. 2010, nr 41, s. 12-17