The Extension of the Accounting Objective over the Intellectual Potential
The Extension of the Accounting Objective over the Intellectual Potential

Summary/Abstract: We observe that although the intellectual material, formed of knowledge, information, intellectual propertyand experience, have become the main source of revenues and expenses, it is not sufficiently presented in thefinancial situations. The intellectual capital refers not only to the existence of some actives, values or resources,but also to the organization‟s ability to transform a resource into another one The value creation process of anenterprise changes continuously, in an accelerated rhythm; this explains the growing requirement for informationregarding the intellectual capital, regarding its relations with the tangible capital, and how the development of thetangible capital is influenced by the intellectual capital.The objective of the research on the chosen theme is to highlight the intellectual capital, currently veryimportant, but insufficiently presented in the financial situations. This intellectual capital which for mostorganizations is the main source of revenues and expenses must be evaluated and represented as complex aspossible, so that the compliance with the true and fair view is fulfilled.

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