Интелектуалния капитал - основа на съвременния бизнес и предизвикателство пред финансовата отчетност
Intellectual capital - basis of contemporary business and challenge for financial reporting

Author(s): Atanas Atanassov
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: intellectual capital; book value; market value; integrated reporting
Summary/Abstract: This paper shares the view that in the current economic context, the role of capital as a basis for the company's market assessments in its traditional sense, in the form of financial and tangible capital, is gradually decreasing and supplemented and replaced by the growing role of intangible assets. That is why we believe that modern corporate reports should provide information not only about the financial situation of an enterprise in its traditional sense, but also about strategic goals, resource use, intellectual capital, socially responsible practices, and through the implementation of the concept of integrated reporting. In this way, users will be able to deliver significantly higher information and communication needs than they had years before, and ultimately allow them to explain the model in which the business generates value

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