BUSINESS INFORM №6-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

50

Section: Economics of Enterprise
UDC 657.421.1:658.152
Kaminska T. H.
Intellectual Capital as a Component of the Capital Circulation in Accounting (p. 289 - 295)
The article studies intellectual capital as an object of accounting. It considers the place of intellectual capital in the general capital circulation. It provides a critical overview of opinions of domestic and foreign scientists in the field of economy and accounting on intellectual capital, issues of assessment of its significance in an organisation and reflection in accounting. It marks out different elements of intellectual capital and identifies possibilities of their reflection in accounting. It notes the growth of its importance when assessing companies in general in the context of development of globalisation processes. It also considers reports on intellectual capital published by major European and American companies and provides their characteristics. It conducts analysis of accumulation, development and use of intellectual capital in Ukraine. It makes a conclusion about the insufficient level of its accumulation and use by Ukrainian companies.
Keywords: intellectual capital, accounting, capital circulation
Fig.: 3. Tabl.: 3. Bibl.: 14.

Kaminska Tetiana H. – Doctor of Sciences (Economics), Professor, Acting Rector, Kyiv Cooperative Institute of Business and Law (18 Mykhaila Lomonosova Str., Kyiv, 03022, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 288

Download article (pdf) -

Reference to this article:
Kaminska, Tetiana H. (2013) “Intellectual Capital as a Component of the Capital Circulation in Accounting.” Business Inform 6:289–295.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster