Podstawy teoretyczne rachunkowości kapitału intelektualnego dla zakładów ubezpieczeń
Basic principles of intellectual capital accounting for insurance companies

Summary/Abstract: This article attempts to describe the basics of intellectual capital accounting for insurance companies. It seems that in the era of knowledge-based economy the most important resources of insurance companies are knowledge, skills, experience and relationships with the environment. Traditional accounting and reporting ignores these resources. The article presents the basic tools of accounting for non-financial capital and one example of its use.

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