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Análisis de las principales guías para la presentación de información sobre capital intelectual/Analysis of the Most Important Guidelines on Intellectual Capital Statements



    (Departamento de Administración de Empresas. Facultad de Ciencias Económicas y Empresariales. Universidad de Castilla-La Mancha.)

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    Los informes (o estados) de capital intelectual ayudan a las organizaciones a hacer un mejor uso de sus elementos intangibles, proporcionando los medios para lograr un adecuado inventario, evaluación y difusión de sus recursos intangibles. En los últimos años la creciente producción de informes de capital intelectual por parte de las compañías ha alentado la publicación de unas Guías, las cuales buscan ofrecer a las organizaciones algunos marcos de referencia e indicaciones sobre los modos más apropiados para preparar tales documentos. El objetivo de este trabajo es ofrecer ayuda a aquellos responsables en la elaboración de los informes de capital intelectual, para lo cual revisaremos las más importantes Guías elaboradas hasta el momento. The ability to make the best possible use of intangible assets is vital to organisations. The intellectual capital report (or statement) offers a strong foundation for this, providing the means to achieve a comprehensive inventory, evaluation and diffusion of an organisation’s intangible assets. In recent years the increasing production of IC statements by companies has fostered the publication of Guidelines, seeking to offer to organisations some reference frameworks and indications on the most appropriate ways to prepare such documents. This paper aims to offer help to those responsible for drafting an intellectual capital statement by means of reviewing the most important Guidelines.

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    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 28 (2010)
    Issue (Month): (Agosto)
    Pages: 481 (24 págs.)

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    Handle: RePEc:lrk:eeaart:28_2_14
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    1. SIMO, Pep & SALLÁN, José María, 2008. "Capital intangible y capital intelectual: Revisión, definiciones y líneas de investigación," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 26, pages 65-78, Agosto.
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