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UNIVERSITY REPORTING OF INTANGIBLE ASSETS: DEVELOPING THE FRAMEWORK OF THE INFORMATION DISCLOSURE
(STEF92 Technology, 2014, KHOMENKO, E.)
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This article discusses the role of reporting of intangible assets for universities in modern innovative economy and represents the results of statistical analysis of the available information about intellectual property of universities in different countries. The article also summarizes initiatives on development of the intangible assets accounting and reporting guidelines and gives some recommendations on the information disclosure for universities.



