Value theory is one of the fundamental problems of economics which is applied in many different disciplines.
Tác giả: Nguyễn Hồng Nga
In trong: Chuyên san Kinh tế và Kinh doanh
Số: Tập 33, Số 5, 2017, tr. 1-13
Ngôn ngữ: Tiếng Anh
Từ khóa: Intellectual
capital, value theory,
intangible assets, enterprises
Tóm tắt: Value theory is one of the fundamental problems of economics
which is applied in many different disciplines. However, the application of
this economic theory in recognizing the valuation of intellectual
capital of enterprises is a complex issue, especially knowledge is
considered as an important form of resource and exchanged on the market.
According to modern accounting theories, the accounting of intellectual capital is associated with the use of a
measure of value to recognize, measure, and report on intangible assets of
enterprises. However, current accounting practices do not meet the information
demand of enterprise knowledge resources. This article focuses on clarifying
the theoretical issues of knowledge resources in enterprises and the current
state of accounting of intellectual resources in particular and intangible
assets accounting in general in Vietnam in the integration period. Based on the
research on content, requirements for managing knowledge resources and accounting
methods, this article provides the guiding principles for the development of
the accounting of intangible assets to exploit enterprises’ knowledge resources.
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