PARTICULARITIES OF THE ACCOUNTING OF THE INTELLECTUAL CAPITAL IN THE MODERN ORGANIZATION


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Abstract

This article is the result of a documentary review related to the accounting of intellectual capital in different parts of the world, finding that this asset has become one of the main generators of value for the company, although it is not properly reflected in the states. countable That is why there is a brief tour of the definition of Knowledge Management, intangible assets and, within them, the intellectual capital and its components (human capital, structural capital, relational capital and social capital), relating the most cited models of measurement and assessment of it. Next, the topic of accounting is given, taking the International Financial Reporting Standards (IFRS) and the International Accounting Standard for Intangible Assets (IAS 38) as a reference. Finally, six proposals raised by some authors are left in their attempt to counteract the deficiencies of their precarious accounting.

About the authors

Leonel Perez Iznaga

Peoples’ Friendship University of Russia (RUDN University)

Author for correspondence.
Email: Leonelpi1985@gmail.com

Master's student at the Department of Management, Faculty of Economics, RUDN University

6 Miklukho-Maklaya Street, Moscow, 117198, Russian Federation

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