Intelektinio kapitalo atskleidimas įmonių finansinėse ataskaitose

LTPastaruoju metu dėl pasaulį ištikusios krizės investuotojai, remdamiesi tik finansinėse ataskaitose pateikiama informacija, ne visada gali priimti teisingus investicinius sprendimus. įmonės vertę kuria ne tik turtas, kuris atspindimas įmonės balanse, bet ir ištekliai, kurie pagal šiuo metu galiojančius reglamentus nelaikomi įmonės turtu ir neparodomi įmonės balanse. Vadinasi, išoriniams informacijos vartotojams svarbu pateikti informacija ir apie balanse nepažymėtas įmonės turimas nematerialias vertybes, jų pokytį bei naudą verslo plėtrai. Šiame straipsnyje analizuojamos intelektinio kapitalo atskleidimo įmonių finansinėse ataskaitose galimybės. [Iš leidinio]Reikšminiai žodžiai: Atskleidimas finansinėse ataskaitose; Finansinės ataskaitos; Intelektinio kapitalo vertinimas; Intelektinis kapitalas; Disclosure of financial statements; Financial statements; Intellectual capital; Intellectual capital assessment.

ENCurrently it has been very difficult to make decisions on investment due to worldwide crisis. Investors need wider spectrum of information about the companies, i.e. not only about tangible assets, but also about intangible assets or in other words information about intellectual capital. Businessmen invest their money not only in equipment or other physical form that has equity, but also they purchase intangible capital. In both cases, the investment means current costs, which are expected to give benefit in the future. The benefit of tangible assets is decreasing every year, while that of intellectual capital, on the contrary, is increasing. Hence, it is very important to provide data for outside users about both tangible and intangible assets that the company owns, about their change and benefit to business development. The subject of the research is to provide information about intellectual property. The aim of this study is to create the model of intellectual capital evaluation for information provision purposes. The article analyzes the concept of intellectual capital and its constitutive parts. It also stresses the importance of intellectual capital for the activity of a company. At the end of the study, the model of intellectual capital evaluation and disclosure in financial reports is provided. [From the publication]

• Vadyba / Management
• Ekonomika / Economics