INTELLECTUAL CAPITAL AS REVENUE GENERATION OBJECT OF FINANCIAL AND ECONOMIC ACTIVITY

Abstract

In the area of integrated reporting capital plays an important role in shaping the financial results of the business entity. The purpose of the study is to examine the problematic aspects of accounting and analytical support elements of intangible capital in terms of balanced national development. The work reveals the economic content and intellectual capital accounting criteria, analyzes the issues estimation of its species. Methodical approaches to evaluate the use of intellectual capital in business by defining the form of economic benefits on the results of the operations, as well as by reducing transaction costs.