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Understanding corporate value: managing and reporting ...
3.13 Calculated intangible value 3.14 Matching assets to earnings – the Baruch Lev method 3.15 Human resource accounting 3.16 Value-added intellectual capital coefficient 4 Knowledge management 19 4.1 Knowledge process wheel 4.2 Knowledge management and the accounting profession 5 Reporting intellectual capital 23 5.1 Accounting standards
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