Express

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"[...] The IFRS (International Financial Reporting Standards) committee developed the International Accounting System 38 with the purpose of prescribing the accounting treatment for intangible assets. IAS 38.8 defines an intangible asset as an identifiable non-monetary asset without physical substance. An asset is a resource that is controlled by the entity as the result of past events (for example purchase or self-creation) and from which future economic benefits (inflows of cash or other benefits) are expected [...]" (Wikipedia).

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Português: capital intelectual

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IAS 38 Intangible Assets. Available from < https://www.ifrs.org/issued-standards/list-of-standards/ias-38-intangible-assets/ >. access on 15 September 2021.

IAS 38 — Intangible Assets. Available from < https://www.iasplus.com/en/standards/ias/ias38 >. access on 15 September 2021.

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http://www.google.com.br/search?hl=pt-BR&q=orientation+efficient+%22intellectual+capital%22&btnG=Pesquisar

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• BusinessPerformance
• CapitalIntelectual
• FinancialFlows
• Goodwill
• IntellectualCapital

Number of topics: 5

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Persona

Number of topics: 0

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ILAnet

• BusinessInDynamicRegions
• Capital
• Coordination
• IdentificationPolicy
• IntangibleAssets
• IntellectualCapital
• IntellectualCapitalReporting
• InterregionalPolicy
• KnowledgeBasedEconomy
• KnowledgeContext
• KnowledgeRating
• KnowledgeReport
• Reporting
• SocialRelationshipsRisks
• TheOpenUniversity

Number of topics: 15

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Ágora

• FormalizationInBrazil
• RiskManagement
• RisksInSocialCapitalReporting
• Stewart
• ThinkTanksNetwork

Number of topics: 5

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Efficiency

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Efficiency / Eficiência		Community / Comunidade
	Twitter	Pipl
	Annual report / Balanço anual
	Research social networks / Redes sociais de pesquisa	Wikipedia
Personality / Individualidade		Sociability / Sociabilidade

-- GregorioIvanoff - 15 Sep 2021