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 SizeFormat
22296e834.pdf34.17 kBAdobe PDFView/Open
Recommend this item

Similar Items from Core Recommender Database

Google ScholarTM

Check



Items in Ain Shams Scholar are protected by copyright, with all rights reserved, unless otherwise indicated.