Pregledni rad
https://doi.org/10.1515/aet-2018-0012
Valuation of Internally Generated Intangible Assets in Accounting
Josipa Mrša
; Libertas međunarodno sveučilište
Sažetak
Valuation and management of intangible assets in modern business is becoming more significant. Measurement of the value of intangible assets in this paper refers to the intangible resources for which the company did not have any procurement costs and, therefore,
are not standardized in traditional accounting, and their use has the potential to create value on the market. Knowledge, as the basis of intellectual capital, becomes a basic strategic resource and a generator for improving the organization’s success. Therefore, determining the way of identifying and evaluating intellectual capital
becomes the common practice of the most successful companies through indicators that have their quantitative or qualitative weight.
The interest of users of financial statements for the value of intellectual capital depends on their involvement in the overall business. Its value is basically the difference between high-efficiency
companies and those that are less efficient. It becomes the starting point for business analysis of the company to reveal the hidden, untapped value of human capital and point to the need to make
the business better. Possible methods of valuation of the total intangible assets of the company are presented, some of which are standardized, but most of the value, contained in intellectual capital, is not valued or recognized. It is proposed that, along with the standard financial statements, the total value of the intellectual capital to which the results are realized on the market.
Ključne riječi
intellectual capital; human capital; intangible assets; standard methods of valuation of intangible assets; valuation of intellectual capital
Hrčak ID:
212043
URI
Datum izdavanja:
11.12.2018.
Posjeta: 1.445 *