Ujęcie informacji o kapitale intelektualnym w sprawozdaniach przedsiębiorstw sektora informatycznego
Information About Intellectual Capital in the Reports of It Sector Enterprises

Summary/Abstract: The role of accounting is to provide information about the conditions and processesin the organization. In the era of knowledge-based economy challenge it is to recognition in thesystem, the information of an intangible nature. The aim of the study is to show the importance ofthe issue of information on intellectual capital and its recognition in the financial statements andbusiness reports, particularly from the point of view of IT corporate sector. The article was usedanalysis of literature and the study of empirical data derived from reports and websites companiesindex WIG-informatics.

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