Accounting For Intellectual Capital in Light Of the International Standards

Research Abstract

Is the knowledge of intangible assets on the most important assets in companies of all kinds, and trying hard Enterprises recognize these assets to management decisions better because of the difficulty of determining the accounting and quantitative measurement and disclosure of these assets styles, represented knowledge assets in the past in intangible assets that are difficult to convert to quantified and representation in monetary units, but today there is growing interest that the intangible assets that are knowledge capital plays a key role in achieving future growth and success of the companies, and therefore deserve to be measured and well-managed, and there was a need dramatically in accounting, where it will be necessary to develop standards of accounting rules to suit the new reliance on corporate knowledge assets. Forecasts indicate that accounting failures in the investment tracking assets cognitive intangible will cause many problems in the industry as a whole, however, there is a great difficulty in determining the monetary values of these assets, and that one of the measures proposed is the difference between the carrying value of the company and its market value, because investors taking into account the knowledge assets while accountants do not take it, hence some believe that the growing difference between the book value and market value is a direct measure of the value of knowledge assets. It comes to this research presents the theoretical conceptual framework to assess the knowledge assets and then answer the main question in this research, which is about 'What is the appropriate process for the measurement methods of accounting and disclosure of assets cognitive intangible. .

Research Keywords

Keywords or opening: intellectual capital (knowledge), human capital, the head of structural money, Allaqi capital, regulatory capital, operations capital, intellectual capital report (cognitive)