| Description |
1 online resource |
| Contents |
Book Cover; Title; Copyright; Dedication; Contents; Illustrations; Foreword; Preface; Acknowledgements; Abbreviations; 1 Introduction and overview; 2 Literature review of intellectual capital reporting with a human capital focus; 3 Political economy of accounting reporting theory; 4 Forces shaping intellectual capital reporting in Sri Lanka; 5 Research method; 6 Hypothesis development and data interpretation; 7 Results of hypotheses analysis and discussion; 8 Interpretation of results; 9 Conclusions; Annual reports used for reference; Bibliography; Index |
| Summary |
The Intellectual Capital (IC) held by a firm can be thought as a form of 'unaccounted capital' in the traditional accounting system. This 'unaccounted capital' can be described as the knowledge-based equity that supports the knowledge-based assets of a firm. The traditional accounting system looks largely at severable assets although recognition is given to some IC items in the form of goodwill. With the abundance of knowledge-based products and services in the global economy, traditional accounting has left a vacuum in the recognition of knowledge-based assets. This innovative volume examines the reporting of IC, most especially within developing countries. This book seeks to ascertain to what extent, and how, variables such as the number of shareholders affected the disclosure practices of firms. Further the book aims to examine how the ICR practices of a developing nation differed from those of developed nations, and determine what variables caused these differences |
| Subject |
Corporations -- Valuation.
|
|
Intangible property -- Accounting
|
|
Intellectual capital -- Accounting
|
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Intellectual capital -- Sri Lanka -- Case studies
|
|
Knowledge management.
|
|
Intellectual capital.
|
|
Corporations -- Valuation.
|
|
Intangible property -- Accounting.
|
|
Knowledge management.
|
|
Sri Lanka.
|
| Genre/Form |
Case studies.
|
| Form |
Electronic book
|
| ISBN |
1281101222 |
|
9781281101228 |
|
