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Browsing Department of Financial Accounting by Subject "Recognition"

Browsing Department of Financial Accounting by Subject "Recognition"

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  • Intellectual capital : measurement, recognition and reporting 
    Moolman, Sindiswa (2011)
    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 ...
  • Intellectual capital: measurement, recognition and reporting 
    Cronje, Christo; Moolman, Sindiswa (South African Journal of Economic and Management Sciences, 2012-09)
    In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual ...

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