Intellectual Capital is the hidden driver (EC Report, 2006) The traditional accounting model is based on the principle of historic cost and for this reason, only a very narrow range of intangibles is included within financial statements. In providing a record of what has happened in the past, historic cost accounts provide a useful starting […]
Knowledge of any organization it’s an asset, a real asset. It’s not tangible, it’s intangible, and for this reason difficult to be quantified. For the first time a initiative, a group of people and a strong partnership with Areopa are bringing on the market clare econometric formulas, accepted by IAS 38 to measure the unmeasurable. Human Capital, Structural Capital, Clients & Relationships […]
"To accomplish great things, we must dream as well as act." (Anatole France)