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Analysis Of Intellectual Capital And Its Components According To The Indicators Of Modified Balance

Author

Listed:
  • Mykola Denisenko

    (Kyiv National University of Technologies and Design)

  • Yevheniia Khaustova

    (Kyiv National University of Technologies and Design)

Abstract

The article defines the content of indicator analysis of intellectual capital according to the modified balance sheet item. For such analyses, there has been refined the structure of modified balance sheet and taken into account the possibility of using qualitative (non-financial) indicators of intellectual assets evaluation. These intellectual assets, unlike the intellectual resources, are also subject of cost (financial) assessment according to the standards of accounting and reporting.

Suggested Citation

  • Mykola Denisenko & Yevheniia Khaustova, 2017. "Analysis Of Intellectual Capital And Its Components According To The Indicators Of Modified Balance," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 5(1), pages 119-130.
    • Handle: RePEc:neo:epjour:v:5:y:2017:i:1:p:119-130
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    More about this item

    Keywords

    intellectual resources assessment; intellectual asset evaluation; intellectual capital analysis; indicator analysis of modified balance;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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