INTELLECTUAL CAPITAL: PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN
Abstract: A paradigm shift of
labour based business to knowledge based business has an impact on financial
reporting. There are other things that are necessarily stated to financial
report users which can explain value-added the company has such as innovation,
findings, knowledge and skills of human resources, relations with consumers,
etc. most frequently known as intellectual capital. The company’s inability to
record intangible asset in the balance is because the current accounting
standard has not yet been able to capture and report undertaken investment in
order to gain non-physical resources. This research was conducted by
qualitative approach (literature study) which explained the concept of
intellectual capital from definition, recognition, measurement, reporting and
disclosure.
Penulis: Sudarno, Nourma Yulia
Kode Jurnal: jpakuntansidd120432
