Kapitał intelektualny w małych i średnich przedsiębiorstwach
Intellectual capital in small and medium enterprises

Summary/Abstract: Accounting is currently focused on the measurement of tangible resources and the financial consequences of transactions. However, it does not provide adequate information on the new creators of value in contemporary businesses, i.e. intangible resources. A standard financial statement does not contain all the relevant information that would enable a comprehensive assessment of the enterprise: its competitiveness, ability to survive in the market and generate value in the long term. Currently, ”Intellectual Capital Statement”, the first pan-European pilot project is under way. The project’s objective is to implement the listing of those resources of small and medium businesses that determine its competitive advantage and that do not find their way into the financial statements.

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