Publication Details
Journal: American Journal of Economics and Business Management
Issue: Vol 2, No 1 (2019)
ISSN: 2576-5973
DOI: 10.31150/ajebm.Vol2.Iss1.57

Abstract

This article is devoted to conceptual issues of intellectual capital. It substantiates a number of proposals and recommendations for improving the recognition, valuation and measurement of intellectual capital in accordance with modern requirements.

Keywords
intellectual capital asset intangible assets long-term intellectual capital short-term intellectual capital deferred intellectual capital recognition of intellectual capital evaluation of intellectual capital
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