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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...
View ArticleAccountancy 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...
View ArticleChange 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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