Tác giả: Nguyễn Hồng Nga

In trong: Chuyên san Kinh tế và Kinh doanh

Số: Tập 33, Số 5, 2017, tr. 1-13

Ngôn ngữ: Tiếng Anh

Từ khóa: Intellectual capital, value theory, intangible assets, enterprises

Tóm tắt: Value theory is one of the fundamental problems of economics which is applied in many different disciplines. However, the application of this economic theory in recognizing the valuation of intellectual capital of enterprises is a complex issue, especially knowledge is considered as an important form of resource and exchanged on the market. According to modern accounting theories, the accounting of intellectual capital is associated with the use of a measure of value to recognize, measure, and report on intangible assets of enterprises. However, current accounting practices do not meet the information demand of enterprise knowledge resources. This article focuses on clarifying the theoretical issues of knowledge resources in enterprises and the current state of accounting of intellectual resources in particular and intangible assets accounting in general in Vietnam in the integration period. Based on the research on content, requirements for managing knowledge resources and accounting methods, this article provides the guiding principles for the development of the accounting of intangible assets to exploit enterprises’ knowledge resources.

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