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Intellectual capital: measurement, recognition and reporting

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dc.contributor.advisor Cronjé, C. J. (Prof.)
dc.contributor.advisor Wingard, H. C. (Prof.)
dc.contributor.author Moolman, Sindiswa
dc.date.accessioned 2011-09-26T07:53:25Z
dc.date.available 2011-09-26T07:53:25Z
dc.date.issued 2011
dc.identifier.citation Moolman, Sindiswa (2011) Intellectual capital: measurement, recognition and reporting, University of South Africa, Pretoria, <http://hdl.handle.net/10500/4847> en
dc.identifier.uri http://hdl.handle.net/10500/4847
dc.description.abstract The main purpose of this study is to examine the need to modify the theory of accounting to ensure a standardised and comparable approach when accounting and reporting on intellectual capital. A literature review is used to describe intellectual capital categories and how to measure, recognise and report these assets in the financial statements on an entity. Financial reporting operates around strict requirements that are statement of financial position biased posing significant challenges in recognising and disclosing intellectual capital. The study also uses content analysis of corporate annual reports of the top 40 companies listed on the JSE Ltd in 2009 to determine the extent of intellectual capital reporting by these companies. Measuring and recognising intellectual capital in financial reporting is not limited by the requirements in respect of statutory disclosures, discretionary and contextual disclosures are recommended. Results of the content analysis show that companies use these discretionary and contextual disclosures to communicate information on intellectual capital. en
dc.format.extent 1 online resource (viii, 136 leaves)
dc.language.iso en en
dc.subject Corporate annual reports en
dc.subject Contextual disclosures en
dc.subject Discretionary disclosures en
dc.subject Financial reporting en
dc.subject IASB en
dc.subject Intellectual capital en
dc.subject Measurement en
dc.subject Recognition en
dc.subject.ddc 657.3
dc.subject.lcsh Intellectual capital
dc.subject.lcsh Financial statements
dc.subject.lcsh Corporation reports
dc.subject.lcsh Corporations -- Accounting
dc.title Intellectual capital: measurement, recognition and reporting en
dc.type Dissertation en
dc.description.department Financial Accounting
dc.description.degree M. Com. (Accounting)


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