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The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns

The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns
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Author(s): Ionica Oncioiu (European Academy of the Regions, Belgium)
Copyright: 2018
Pages: 10
Source title: Encyclopedia of Information Science and Technology, Fourth Edition
Source Author(s)/Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-5225-2255-3.ch492

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Abstract

The value of intellectual capital has been the main focus in the debates between international professionals and business world for many decades. Today, this concept interferes with the international process of assessment, but also with the convergence of accounting. However, it is more likely for a certain period of time to develop both paradigms in parallel and then become convergent, thus solving the paradox of intangible asset valuation. Another challenge would be to extend and adapt this research to the specifics of different national economic systems, to generalize the relationship between intellectual capital and company performance and other countries and industries. This chapter analyses the answer of the questions regarding recogmition, presentation and evaluation of intellectual capital, and also various controversial issues of this concept, as it is presented in the current project of the IASB and FASB.

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