Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2016.2.80/2-49
CC BY-SA   Open Access 

Issue archive / 2/2016 (80) cz. 2
Zintegrowany raport jako narzędzie informowania o kapitale intelektualnym
(Integrated Report as a Tool to Provide Information About the Intellectual Capital)

Authors: Karolina Kwiecińska
Keywords: intellectual capital intellectual capital statement integrated report
Year of publication:2016
Page range:7 (465-471)
Cited-by (Crossref) ?:

Abstract

Purpose – the aim of this article is to present the integrated report as a tool to provide information about the intellectual capital. Design/Methodology/Approach – the method of the analysis of the literature and the method of deduction were used in this article. Findings– although intellectual capital is one of the most important factors that create the enterprise value, there are still no means of disclosing information about in-tellectual capital that would ensure the credibility and comparability of the information presented. It should be pointed out that provided that International Framework is improved, integrated report will have a chance to become satisfactory solution to this problem. Originality/Value – assessment of means of disclosing infor-mation about the intellectual capital which are proposed in the literature
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