ANALYSIS OF INTELLECTUAL CAPITAL AND ITS COMPONENTS ACCORDING TO THE INDICATORS OF MODIFIED BALANCE

Mykola Denisenko () and Yevheniia Khaustova ()
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Mykola Denisenko: Kyiv National University of Technologies and Design
Yevheniia Khaustova: Kyiv National University of Technologies and Design

Entrepreneurship, 2017, vol. 5, issue 1, 119-130

Abstract: The article defines the content of indicator analysis of intellectual capital according to the modified balance sheet item. For such analyses, there has been refined the structure of modified balance sheet and taken into account the possibility of using qualitative (non-financial) indicators of intellectual assets evaluation. These intellectual assets, unlike the intellectual resources, are also subject of cost (financial) assessment according to the standards of accounting and reporting.

Keywords: intellectual resources assessment; intellectual asset evaluation; intellectual capital analysis; indicator analysis of modified balance (search for similar items in EconPapers)
JEL-codes: M10 (search for similar items in EconPapers)
Date: 2017
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