Accounting For Intellectual Capital And Its Effect on The Financial Statements’ Users – With An Application on A.R.E.
Nevine Abd El Halim Eltawy نفين عبد الحليم الطوى;
Abstract
An accounting debate has appeared when there is a gap between the book value and the market value of knowledge-based economic entities. The accounting researchers attribute this gap to a main factor called “intellectual capital”. This new concept wa
Other data
| Title | Accounting For Intellectual Capital And Its Effect on The Financial Statements’ Users – With An Application on A.R.E. | Authors | Nevine Abd El Halim Eltawy نفين عبد الحليم الطوى | Keywords | Accounting For Intellectual Capital And Its Effect on The Financial Statements’ Users – With An Application on A.R.E. | Issue Date | 2005 | Description | An accounting debate has appeared when there is a gap between the book value and the market value of knowledge-based economic entities. The accounting researchers attribute this gap to a main factor called “intellectual capital”. This new concept wa |
Attached Files
| File | Size | Format | |
|---|---|---|---|
| 22296e834.pdf | 34.17 kB | Adobe PDF | View/Open |
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