Main Article Content

Abstract

There are analysis of intellectual capital management date of economic entities, comparison of accounting date on management systems improving and their proper reflecting in calculations are highlighted in the article.      

Keywords

intellectual capital, business capital, intellectual property, financial analysis, accounting, human resources, management, accounting, intangible assets.

Article Details

How to Cite
[1]
Saydullaeva Saodat, Juraeva Umida, Nurullaeva Shakhnoza, and Shamsieva Feruza, “ISSUES OF IMPROVING THE ACCOUNTING OF INTELLECTUAL CAPITAL IN THE CONTEXT OF MODERNIZATION OF THE ECONOMY”, IEJRD - International Multidisciplinary Journal, vol. 5, no. 5, p. 8, Jul. 2020.

References

  1. Analytical Perspectives. Budget of the United States. Fiscal Year 2014. Office of Management and Budget. W., 2013, P.336.
  2. Barry Elliot, Jamie Elliot. Financial accounting and reporting. (ISBN 978-1-292-08057-4) London, 2015. 17 thEdition.
  3. Stewart T.A. Intellectual Capital. The New Wealth of Organizations. N.Y.; L., 1997.
  4. Sveiby K.-E., Lloyd T. Managing Knowhow. London, 1987.
  5. Thomas P. Edmonds, Frances M. McNair, Philip R. Olds, Edward E. Milam. FundamentalFinancialAccountingConcepts. (SBN 978-0-07-802536-5), NewYork. 2013.
  6. Bystrova E.M. The role of intellectual capital in the economic, social and legal culture of the 21st century society: a collection of scientific papers of participants in the International Scientific and Practical Conference. - St. Petersburg: Publishing House of the St. Petersburg University of Management and Economics, 2015.-s. 34.
  7. Kaplan R.S. Balanced scorecard. From strategy to action / R.S. Kaplan, D.P. Norton: Per. from English - M .: CJSC “Olympus-business”, 2003. - 304p.
  8. Kovalev V.V. Financial Analysis: Money Management. The choice of investment. Reporting Analysis. - M.: Finance and Statistics, 1997.548 s.
  9. Counland T., Koller T., Murrin J. Company Value: Evaluation and Management / Ed. T.Countland: Per. from English - M.: CJSC Olymp-Business, 1999. p. 47.
  10. Stounier T. Information wealth: profile of the post-Indian economy // New technocratic wave in the West. - M .: Progress, 1986.