Posted on February 9th, 2012 at 10:39 AM by Bambang Purnomosidhi

In the ‘new economy’ era, ideas, practices, and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resources and the basis for competitive advantage. Yet, traditional accounting practices does not provide for the identification and measurement of these “new” intangibles in companies. A a result, that traditional financial reporting is inadequate in meeting with the information needs of stakeholders. (Baca fulltext: Diterminan Modal Intelektual)


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