Análisis de las principales guías para la presentación de información sobre capital intelectual

The ability to make the best possible use of intangible assets is vital to organisations. The intellectual capital report (or statement) offers a strong foundation for this, providing the means to achieve a comprehensive inventory, evaluation and diffusion of an organisation’s intangible assets. In...

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Bibliographic Details
Published in:Estudios de economía aplicada 2010-08, Vol.28 (2), p.481
Main Author: RAMÍREZ CÓRCOLES, YOLANDA
Format: Article
Language:eng ; spa
Subjects:
Disclosure
Intangible assets
Intellectual capital
Standardization
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Summary:The ability to make the best possible use of intangible assets is vital to organisations. The intellectual capital report (or statement) offers a strong foundation for this, providing the means to achieve a comprehensive inventory, evaluation and diffusion of an organisation’s intangible assets. In recent years the increasing production of IC statements by companies has fostered the publication of Guidelines, seeking to offer to organisations some reference frameworks and indications on the most appropriate ways to prepare such documents. This paper aims to offer help to those responsible for drafting an intellectual capital statement by means of reviewing the most important Guidelines.
ISSN:1133-3197
1697-5731