Problems of accounting measurement of intangible assets and intellectual capital: (a case study)

Abstract

Intangible Assets Investment Assets Investment Assets Ascent Constitutive AMSC (intellectual capital) is widely considered of business organizations (90%) of the total market value of the business Was the industrial (physical) capital tangible, governed by fundamentals and theories, controlled by accounting records, and re-evaluated annually by specific criteria? How is it for intellectual capital, which is characterized as ethereal and intangible, making it difficult to apply theories, Accounting procedures it, and researchers concluded that there are problems facing the measurement of intangible assets and intellectual capital process, requiring a recommendation on the intellectual.