DISCLOSURE ON INTELLECTUAL CAPITAL IN ANNUAL REPORTS OF NASDAQ OMX BALTIC-LISTED COMPANIES
According to the current accounting standards, only a minor part of intellectual capital is presented in financial statements. Nevertheless, more and more companies in Lithuania and abroad reveal information about their intellectual capital in their annual statements. Therefore, the object of this p...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Vilnius University Press
2015-01-01
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Series: | Ekonomika |
Subjects: | |
Online Access: | https://www.journals.vu.lt/ekonomika/article/view/5044 |