IZAZOVI VREMENSKOG POVEZIVANJA PRIHODA I RASHODA NA PODRUČJU INTELEKTUALNOG KAPITALA

Ekonomski fakultet, Univerzitet u Beogradu, Srbija
Srbija


Apstrakt

U radu se razmatraju specifična pitanja i problemi vremenskog povezivanja prihoda i rashoda koji su prisutni na području finansijskog izveštavanja o nematerijalnim sredstvima – elementima intelektualnog kapitala. Okolnost da u savremenoj ekonomiji, tj. „ ekonomiji zasnovanoj na znanju“ materijalna sredstva sve više gube na značaju, i da je uspeh preduzeća visoko zavistan od njihove sposobnosti u pogledu načina korišćenja i upravlјanja nematerijalnim sredstvima koja postaju dominirajuća determinanta kreiranja vrednosti i konkurentske prednosti, nameće potrebu da razmatranja budu usmerena ka ovom aktuelnom području izveštavanja. S tim u vezi, u ovom radu se bavimo ograničenjima savremenog modela finansijskog izveštavanja, ukazujemo na razloge zabrane priznavanja većine elemenata intelektualnog kapitala u bilansu stanja, identifikujemo i razmatramo tri klase intelektualnog kapitala i, vezano za svaku od njih, elaboriramo probleme vremenskog povezivanja prihoda i rashoda.

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