Measurement and reporting of knowledge‐based assets

Abstract

This article provides a framework of classifying and valuing knowledge‐based assets for possible future presentation along with the historical‐cost basis financial statements. Further, this paper provides a definition and classification for knowledge‐based assets, provides reasons for including knowledge‐based assets with historical‐cost basis financial statements, and provides a three‐way classification system for knowledge‐based assets.

Citation

Rodgers, W. (2003), "Measurement and reporting of knowledge‐based assets", Journal of Intellectual Capital, Vol. 4 No. 2, pp. 181-190. https://doi.org/10.1108/14691930310472802