Chapter 3 - Intellectual Capital Reporting

• The Limitation of Financial Reporting
• Analyzing IC Reporting Initiatives – The Two Approaches
• The First Approach – IC Reporting In Financial Statements
• Acquired Intangible Assets
• Internally Developed Intangible Assets
• The Second Approach – IC Reporting Models
• The US Experience
• Science and Technology Indicators
• New Economy Index
• CHI Research
• The Knowledge Scorecard
• The European Experience
• Swedish Companies
• Danish IC Statements
• The Canadian Experience
• Total Value Creation
• Global Initiatives
• The Global Reporting Initiative
• Organization for Economic Co-operation and Development
• Suggestions for Developing A Universal IC Reporting Model (UICR)