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Article: Intellectual capital: Thinking ahead
- Article from:
- Intheblack
- Article date:
- June 1, 1998
- Author:
CopyrightCopyright Australian Society of CPAs Jun 1998. Provided by ProQuest LLC. (Hide copyright information)
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The traditional tools of financial reporting are quickly losing relevance in a world where the most valuable assets are information, expertise, technology and skill. In this issue, Australian CPA explores an alternative: accounting on the basis of intellectual capital, a method which has already gained adherents. First, an overview of intellectual capital reporting is provided by one of the system's originators, Karl-Erik Svelby.
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