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Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method

Author

Listed:
  • Pazarceviren, Selim Yuksel

    (Istanbul Commerce University)

  • Kaya, H. Pinar

    (Ahi Evran University)

Abstract

The main purposes of this study are to examine the studies measuring and reporting intellectual capital, to revise these studies with accounting perspective and to determine the intellectual capital values of firms operating in Textile and Leather Products Industry in Borsa Istanbul for the years 2014-2016 via “Calculated Intangible Value Method”. The findings reveal that intellectual capital indicating firms’ fair value is to be reported. However, it is difficult to recognize intellectual capital as an intangible asset and to report it in financial tables since there is not a direct definition towards intellectual capital in International Financial Reporting Standards and Turkish Accounting Standards/Turkish Financial Reporting Standards. This study reveals that the best reporting approach is to present the information related with intellectual capital in the annual reports of firms within the frame of current regulations.

Suggested Citation

  • Pazarceviren, Selim Yuksel & Kaya, H. Pinar, 2018. "Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(2), pages 331-348, April.
    • Handle: RePEc:ris:buecrj:0330
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    More about this item

    Keywords

    Intellectual Capital; Knowledge; Calculated Intangible Value Method; Intangible Asset; Financial Reporting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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