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Disclosing the Intellectual Capital Information in the Company’s Reporting
Burlan S. A., Katkova N. V.

Burlan, Svitlana A., and Katkova, Natalia V. (2019) “Disclosing the Intellectual Capital Information in the Company’s Reporting.” Business Inform 2:354–361.
https://doi.org/10.32983/2222-4459-2019-2-354-361

Section: Management and Marketing

Article is written in Ukrainian
Downloads/views: 2

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UDC 658:005.33

Abstract:
The article is aimed at researching approaches to the formation and disclosure of intellectual capital information in the reporting of enterprises. The essence of intellectual capital is researched, its basic characteristics are provided. The approaches to structuring intellectual capital are analyzed and its structure, consisting of the elements of human, structural and socio-reputation capital, is proposed for application in the accounting and reporting systems. The basic elements of the intellectual capital components are defined for their reflection in reporting by means of the system of corresponding indicators. The approaches to formation and disclosure of information on intellectual capital in the reporting of enterprises are researched and generalized. Given the impossibility of obtaining full information on the components of intellectual capital in the traditional accounting systems, it is recommended that other management concepts and models be used for its formation and disclosure in the reporting in particular BSC, ARC, Skandia navigator, Іntangle Assets Monitor, Ramboll’s holistic company model, IC dval, Wissensbilanz, Intellectual Capital Rating, MERITUM, DATI. It is determined that provision of information about intellectual capital to users is possible through different ways, which differ in their direction and efficiency.

Keywords: intellectual capital, human capital, structural capital, socio-reputation capital, structure, information disclosure, reporting.

Fig.: 3. Tabl.: 3. Bibl.: 22.

Burlan Svitlana A. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Auditing, Black Sea National University named after P. Mohyla (10 68 Desantnykіv Str., Mykolaiv, 54003, Ukraine)
Email: [email protected]
Katkova Natalia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Economic Analysis, Admiral Makarov National University of Shipbuilding (9 Heroiv Ukrainy Ave., Mykolaiv, 54025, Ukraine)
Email: [email protected]

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