الاتجاهات المعاصرة في المحاسبة : محاسبة و قياس الرأس المال الفكري : دراسة تطبيقية بوحدة بناء الهياكل المعدنية المصنعة BATICIM-بأم البواقي

الملخص EN

This study aims at exposure to the intellectual capital accounting that reflects the true image of the institution by providing the necessary information to customers and the various stakeholders, by presenting the concept of intellectual capital, its components and its most important measurement models, and the current value method of discounted future revenues was chosen after the adjustment to measure the value of the head Intellectual money in the unit of building metal structures manufactured that the residues due to its reliance on actual figures achieved.

The study concluded that despite the difficulty of measuring the intellectual capital in the financial statements, it is considered a matter of utmost importance for survival and continuity.