Structure of Organization’s Balance Sheet with Account of Its Intellectual Assets

Abramov Egor Gennadyevich, Russia

Структура баланса организации с учетом ее интеллектуальных активов - View in Russian

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Abstract:
Principles of accounting of intellectual assets, suggested in the article, can extend the asset structure of organization for the purpose of management accounting. Emphasizing three groups of intellectual assets: structural, marketing and human ones, the author considers company's investment in human capital as a particular type of investment that eventually will have to convert into its infrastructure assets. The author shows the asset structure and place of each asset as well as places of sources of their formation in the statement of assets and liabilities (balance sheet) of the organization.

Keywords:

assets, balance sheet, human capital, intellectual and creative resources, intellectual assets, intellectual capital, liabilities, structural assets
Citation:
Egor Abramov (2011). Structure of Organization’s Balance Sheet with Account of Its Intellectual Assets [Struktura balansa organizatsii s uchetom ee intellektualnyh aktivov]. Russian Journal of Entrepreneurship, 12(3). (in Russian)..


References (transliterated):
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