Abstract
This paper reviews and systematizes the modern international research on the accounting of intellectual capital in organizations and its reporting disclosure. As a result of the meta-analysis of national standards, projects, and initiatives developed in the period from the late 1980s to the present, we concluded that there is no unified concept of the intellectual capital report in the global world, which reduces the quality of its analysis by interested stakeholders. The paper identified the national features of presenting this data based on the analysis of foreign secondary literature from 10 countries on intellectual capital disclosure. The paper reveals the role of management accounting in solving the problem of forming intellectual capital reports in foreign countries.
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Vakhrushina, M.A., Vakhrushina, A.A. (2021). Accounting Practice and Accounting Information Disclosure on Intellectual Capital: Systematization of International Approaches. In: Bogoviz, A.V. (eds) The Challenge of Sustainability in Agricultural Systems. Lecture Notes in Networks and Systems, vol 206. Springer, Cham. https://doi.org/10.1007/978-3-030-72110-7_43
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