Интеллектуальный капитал как объект бухгалтерского учета и финансовой отчетности

Abstract

Under conditions of modern economy development it has become necessary to account and reveal both intellectual capital and its separate parts in the financial statements. This work offers a new principle to make balance sheets based on three basic legal principles: ownership, disposal and usage. This approach allows revealing such an important part as human capital in the system of accounts and statements.