Modal Intelektual  

Oleh:

Widyaningrum, Ambar

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 1 no. 1 (May 2004), page 16-25.
Topik: Modal Intelektual; Aktiva Tak Berwujud; Human Capital; Customer Caputal
Fulltext: 01_01_02_Ambar.pdf (182.34KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

New types of business are growing. the number of information and tecnology industries is increasing. assets from these industries consist of intangibles especially intellectual capitals. as one the new breed of intangibles, intellectual capital has received gread attebtion from the world-wide accounting communities. new standards and regulations has been developed and implemented. still, the controversy is still going on. many of the regulations still need furhter development as the environment keeps changing. many accounting researchers have developed their own theories of intellectual capital. some of them will be discussed further in this article. some researchers believe that the current financial reporting system is not able to generate a financial statement that represents the actual condition of companies. the financial reporing system is said to fulfill only the needs of companies as a result of industrial revolution. this article will discuss furhter about intellectual capital and intangible assets from the theoretical and standards side. it will arouse the readers to make discussion about the treatment, valuation and meansurement of intellectual capital. it many open our eyes ti accept the dynamics of intangibles in the future.

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