Intellectual capital: thinking ahead

Article Abstract:

Accounting for intangible assets, in this case people's information, technology, skills and expertise, includes three concepts: individual competence, internal structure, and external structure. The value of intangible assets can be roughly computed as the difference between the market value and the net book value. The developing of intellectual asset accounting for knowledge-based businesses will need new ways to measure performance and new terminology to describe the accounting techniques.

Financial Management, Innovations, Accounting and auditing, Cover Story, Intellectual property, Financial statements

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Auditing Y2K: a sampling figleaf

Article Abstract:

Implementation of two efficient methods by auditors when dealing with the millennium bug problems are discussed. Additional information on the above mentioned methods in handling bug problems is also included.

World, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Year 2000 transition (Computers), Technology application, Auditors

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