Managing intellectual capital: from theory to practice

Article Abstract:

Knowldege management is moving from the theoretical stage to the practical stage. A symposium hosted by Organization for Economic Cooperation and Development addressed the issue of measuring and reporting intellectual capital. The reporting and accounting process needs to be modified to incorporate the value of knowledge, an intangible item, into the formalized reporting framework. If this is accomplished, financial statements will become more relevant for decision-makers.

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Writing on the wall

Article Abstract:

An attempt is made to suggest ways in which companies can source the relevant expertise with appropriate qualifications and experience necessary for the post of a director. Accountants are considered useful for such a role but there are certain regulations covering them.

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A case of dirty pool?

Article Abstract:

Issues are presented concerning the popularity of dual-listed companies which have resulted from the merger of two major business enterprises. The accounting techniques which should be used for such companies are discussed.

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