Accounting Perspective of Intellectual Capital - Perspectives Compared

Abstract:     
Today, the intellectual capital plays an important role in the business context. In fact, it allows the enterprises to achieve a competitive advantage creating value.

This paper aims to analyze a topic of renewed interest that concerns the intellectual capital, with particular reference to the accounting perspective. To be more precise, this work aims to study in depth and compare different accounting perspectives (Italian, International and American) in the light of the process of accounting harmonization in existence.

Note: Downloadable document is in Italian.

Number of Pages in PDF File: 15

Keywords: Intellectual property, intangibles assets, future economic benefits, impairment test, accounting principles, IAS, FAS

Accepted Paper Series