Intellectual Capital and its Role in Assessing the Sustainability of an Economic Entity
The article considers the issues of structuring, accounting, analysing and monitoring the changes in intellectual capital (IC). The purpose of the research is to make the assessment of IC more objective and to determine its impact on economic entities performance. The paper is based on major theorie...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/123 |