Ujęcie informacji o kapitale intelektualnym w sprawozdaniach przedsiębiorstw sektora informatycznego

Abstract

The role of accounting is to provide information about the conditions and processes in the organization. In the era of knowledge-based economy challenge it is to recognition in the system, the information of an intangible nature. The aim of the study is to show the importance of the issue of information on intellectual capital and its recognition in the financial statements and business reports, particularly from the point of view of IT corporate sector. The article was used analysis of literature and the study of empirical data derived from reports and websites companies index WIG-informatics.

Keywords

• intellectual capital
• intellectual capital reporting
• accounting
• financial reporting