Sprawozdawczość finansowa i kapitał intelektualny
Financial statements and intellectual capital

Summary/Abstract: Traditional accounting plays a significant role in market economy. However, it cannot always deal effectively with the latest developments, especially in the area of intangible assets. This paper presents the best known methods of intellectual capital valuation. It also highlights some advantages and disadvantages of these methods. Moreover, attention is also drawn to practical implementation of these methods, especially under conditions of financial instability.

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