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versão impressa ISSN 0123-1472
Resumo
SAAVEDRA-GARCIA, María Luisa e SAAVEDRA-GARCIA, Miriam Edith. A Measurement Proposal for the Incorporation of Intellectual Capital in Financial Information: the Case of Unión Febre. Cuad. Contab. [online]. 2012, vol.13, n.33, pp.505-526. ISSN 0123-1472.
The purpose of this paper is to demonstrate how the value of intellectual capital can be measured, if it can indeed be measured, and to incorporate it into financial information in accordance with IAS and IFRS. It will make use of the public financial information provided by Unión Febre, a Spanish corporation that published its intangible assets from 2006 to 2008 to which it was possible to apply the Skandia model in order to determine the value of intellectual capital. The results of this operation confirmed the research hypothesis: current intellectual capital measurement models are in fact able to measure its value in corporations, and its incorporation into financial reports must be carried out in accordance with IAS and IFRS.
Palavras-chave : Intellectual Capital; Skandia Model; IAS; IFRS; Activity-based costing; management control; internal audit; cost accounting; cost analysis.