Wybrane zagadnienia pomiaru, wyceny, ewidencji i ujęcia w sprawozdawczości kapitału intelektualnego
Selected problems concerning measurement, valuation and accounting for intellectual capital

Summary/Abstract: The purpose of this study is to confront certain propositions presented in Lesław Niemczyk’s publication Rachunkowość finansowa aktywów kompetencyjnych i kapitału intelektualnego. Nowy dział rachunkowości (Accounting for Competence Assets and Intellectual Capital. A New Area in Accounting) with ideas published in other studies. The authors discuss issues concerning firm value, selected definitions of intellectual capital, as well as certain methods of intellectual capital measurement and valuation. Other problems analysed include accounting for and reporting of intellectual capital and similarities and differences between the way those issues are presented in Polish and in international studies as well as in existing legal regulations and standards.

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