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BUSINESS AND ECONOMICS RESEARCH JOURNAL

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Article Information
Journal: Business and Economics Research Journal
Title of Article: Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method
Author(s): Selim Yuksel Pazarceviren, H. Pinar Kaya
Volume: 9
Number: 2
Year: 2018
Page: 331-348
ISSN: 2619-9491
DOI Number: 10.20409/berj.2018.108
Abstract
The main purposes of this study are to examine the studies measuring and reporting intellectual capital, to revise these studies with accounting perspective and to determine the intellectual capital values of firms operating in Textile and Leather Products Industry in Borsa Istanbul for the years 2014-2016 via “Calculated Intangible Value Method”. The findings reveal that intellectual capital indicating firms’ fair value is to be reported. However, it is difficult to recognize intellectual capital as an intangible asset and to report it in financial tables since there is not a direct definition towards intellectual capital in International Financial Reporting Standards and Turkish Accounting Standards/Turkish Financial Reporting Standards. This study reveals that the best reporting approach is to present the information related with intellectual capital in the annual reports of firms within the frame of current regulations.

Keywords: Intellectual Capital, Knowledge, Calculated Intangible Value Method, Intangible Asset, Financial Reporting

JEL Classification: M40, M41

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