Disclosure of intellectual capital in financial reports: case of Latvia
Research background: Intellectual capital and its elements, such as reputation, customer relationships, staff competence, are an essential part of a company’s value. However, the issues regarding its recording in company’s accounting books have not been solved. Proper disclosure of an intellectual c...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Economic Research
2019-06-01
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| Series: | Oeconomia Copernicana |
| Subjects: | |
| Online Access: | http://economic-research.pl/Journals/index.php/oc/article/view/1574 |