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View for accountants: book-keeping of knowledge

Accountancy of knowledge needs new T accounts: They work just like T accounts for assets and liabilities: (1) When a business entity hires a new knowledge worker: you increase the competence assets by...

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Accountancy of knowledge – key terms

Accountancy – is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial...

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Change your way of thinking about accounting and balance sheets

Intellectual capital accounting (or post-industrial accounting) is a full, mature and ready to use theory which helps knowledge based entities to obtain a true and fair view of their activities in...

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