Intellectual Capital Statements: What Do They Measure and Report?

G Bharathi Kamath

The IUP Journal of Accounting Research and Audit Practices, 2007, vol. VI, issue 4, 52-64

Abstract: This paper emphasizes the need to measure and report the Intangibles of the knowledge firm. After looking at various options/tools available for reporting, the model given by Karl Eric Sveiby in the form of an Intangible Asset Monitor is analyzed in detail. The details of the parameters measured and reported in the monitor are given with an example of a pioneering Swedish firm application of the monitor, later comparing it with the Indian firms’ statement. Comparisons are drawn and suggestions that can be incorporated are also discussed.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:06:y:2007:i:4:p:52-64

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