Transcription of Understanding corporate value: managing and reporting ...
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Understanding corporate value: managing and reporting ...
Understanding corporate value : managing and reporting intellectual capital31 Introduction42 Definitions of intellectual of intellectual is intellectual capital so difficult to measure?3IC measurement 8 Generic assets map approachIndividual company Skandia s cockpit s intangible assets s holistic company Gruppen CompanyIQ measurement systemIC value -added value creation or value -based s intangible assets to earnings the Baruch Lev resource intellectual capital coefficient4 Knowledge process management and the accounting profession5 reporting intellectual and financial capital reports6 Conclusion26 Writers: Danka Starovic, project manager, technical issues, CIMA, and Bernard Marr, research fellow in the Centre for Business Performance at Cranfield School of ManagementProduction editor: Sarah Vaux Designer: Adrian TaylorPublisher: Chartered Institute of Management Accountants Inquiries: (tel.)
3 1 Introduction 4 2 Definitions of intellectual capital 6 2.1 Classifications of intellectual capital 2.2 Why is intellectual capital so difficult to measure?
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