المحاسبة عن رأس المال الفكري في ظل التوجهات المحاسبية المعاصرة

الملخص EN

this study aims to show how intellectual capital is accounted for in contemporary accounting trends, based mainly on measuring the knowledge and skills owned by the company or acquired, in addition to the need to determine how to disclose them in the financial statements and reports, The various theoretical aspects of the topic under study were analyzed, depending on the descriptive approach and the desk survey.

The study found that there is a significant impact of the measurement and accounting disclosure on the intellectual capital on the company, by show the great role it plays in giving the value So as to provide useful and reliable information to all parties dealing with the company in its field of activity, The study recommended the need to establish agreed accounting standards that would determine the methods by which intellectual capital is to be accounted for, thus becoming an accounting base that will be relied upon when accounting for the latter as a resource of the company's resources.