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Traditional accounting systems fail to adequately account for intellectual capital (IC) in a transparent manner. They usually ignore the increasing roles of intangible assets and knowledge and fail to account their real values in their calculations. There is an increasing need to correctly measure a...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2005-03-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_10489_e5a9f5aa38a8532e155ed43a5c23c5d1.pdf |