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Disclosure of Intellectual Capital Components in Business Reporting in Ukraine

Author

Listed:
  • Iryna Zhurakovska

    (Lutsk National Technical University)

Abstract

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the analysis, more than 50 % of intellectual capital data are generalized and disclosed in the national accounts, without being promulgated, particularly in statistical forms. Thus, the practice of disclosure of intellectual capital components is available in Ukraine, though the term 'intellectual capital' is not used. Human capital is presented in most companies statistical reporting while the organizational capital can be found in statistical reporting of companies operating in higher education, health care, research and development areas of activity; the capital market is only represented by the objects purchased. The main problems of intellectual capital reporting, social and economic aspects of its disclosure and publication by Ukrainian enterprises have been defined. According to the author, in practice, disclosure of intellectual capital indicators in business reporting can be achieved through review of requirements to financial statements notes, defining the range of subjects that are to disclose the intellectual capital structure and promulgation of socially important results by all business entities.

Suggested Citation

  • Iryna Zhurakovska, 2014. "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
  • Handle: RePEc:iaf:journl:y:2014:i:1:p:13-19
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    File URL: http://www.afj.org.ua/pdf/138-vidobrazhennya-skladovih-intelektualnogo-kapitalu-u-zvitnosti-pidpriemstv-ukraini.pdf
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    File URL: http://www.afj.org.ua/en/article/138/
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    Citations

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    Cited by:

    1. Volodymyr Kebko, 2016. "Fundamentals of Component Development of Modern Financial Statements," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 23-28, June.
    2. Volodymyr Shevchuk, 2017. "Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 70-78, June.
    3. Petro Kutsyk & Volodymyr Shevchuk & Svitlana Holovatska, 2018. "Consolidated Financial Statements: The Genesis of Normatively Regulating in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 26-37, December.
    4. Vitaliy Pokynchereda, 2018. "Investment in Human Capital: Problems of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 47-53, June.

    More about this item

    Keywords

    intellectual capital; human capital; market capital; organizational capital; financial statements; statistical reports;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

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