مفاهيم قياس رأس المال الفكري كأصل غير مرئي في الحسابات الختامية للشركات

Abstract EN

The intellectual capital is one of the most important assets and assets that affect the financial statements as an integral part of this consolidated accounting, and somehow appears in the size of the budget, but out of an invisible accounted in terms of the final budget.

As you know that the science of the digital economy preaches the importance of intellectual capital and its impact on the financial statements, in order to measure intel- lectual capital as visual asset which includes and participates in showing the size of budget items, and highlight its growing impact on the size of the budget figures mathematically.

Perhaps that the definition of the concepts of intellectual capital and its properties and methods to measure and multiple subdivisions.

It also makes a comparison between the intellectual capital and physical capital and their characteristics, as well as foundations and classification of variables measuring of intellectual capital which comes to that, mea- suring intellectual capital and its appearance in financial statements achieve the degree of transparency, and the ability of the financial presentation of the financial performance and economic together and helps to detect beyond the economics of the budget through- out the budget analysis and link it to the practical reality till to appear in the accuracy of forecasting future budget changes which will lead institutions to work so as to take advantage of the components and the effects of the intellectual capital of reciprocity, and its budget in linking the budget through the accuracy of the financial and economic ex- planations for the performance of economic institutions.

The main result of this study is Intellectual capital is the first performance of achieving a financial system, both physical and non-physical, that leads to a digital economic system if we take into account the reputation of the institution is the largest capital and does not occur from a vacuum, but rather from a huge amount estimated the importance of the factors of intellectual capital that you make Intellectual capital searches the real capital that institutions and individuals possess at a collective level to express the true national economy through a polarization mechanism that is based on attracting minds, their experiences, and their efforts