measurement and management, indicates a not recognized and not reported asset in the balance sheet, the intangible assets. As … still there is not a commonly agreed consensus regarding the measurement and reporting of intangible assets by the … accounting standards, on the other side the management accounting has made much progress in intangibles measurement for internal …

when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …

underlines their evaluation and measurement issues. It also covers different methods of accounting and accounting standards for … identification and measurement of intangible assets for sound corporate governance, valuing intangible assets, measuring and managing …