Minovski, Zoran; Jancevska, Ivana - In: Journal of contemporary economic and business issues 5 (2018) 1, pp. 67-76
main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach … when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial … advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored …
