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Today, many IC approaches and company cases of IC reporting exist, but a common framework is lacking. This article explains policy and business perspectives for IC reporting and analyses the current IC approaches for defining essential drivers and policy strategies for such a framework. Focusing...
In this article the aim is to report from two empirical studies of annual reporting of intellectual capital IC, with particular emphasis on human resources HR in Swedish companies. The studies were made on the largest Swedish companies on the stock market's Alist, during the years 1990, 1994 and...
One aim of this paper is to present and discuss strategies for expanding the traditional accounting reports with additional information on the investments in, and measures of, intangible assets. Three different strategies are discussed differentiation, extension and supplementing. Furthermore,...
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