Zeszyty naukowe
Autor: Magdalena Wójcik-Jurkiewicz 321
Strony: 321-329
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THE INTELLECTUAL CAPITAL IN THEORY AND PRACTICE OF ACCOUNTING

Summary
The main purpose of these considerations is a try for an answer of intellectual capital meaning in theory and practice of accounting along with presentation the most known conceptions of intellectual capital going to its one general definition.
Intellectual capital has lots of connections course of uncertainty definitions so far. But, in the beginning of the nineties, in particular during last few years, it’s remarkable more and more attention such a definition. It’s even noticed a beginning of struggle towards a finding of standard explanation.