SELECTED METHODS OF INTELLECTUAL CAPITAL VALUATION - COMPARATIVE ANALYSIS

The first years of the 21st century were a period of dynamic transformations taking place both on the technological and sociological level. These changes meant that the economic success reference ceased to depend solely on the financial resources available, the right materials or an appropriate number of manual workers. The employment of people whose intellectual skills are able to create new products and technologies has become a much more important factor. Specialist knowledge and skills, that is - intellectual capital, have become an extremely important factor of production. This article was written under the influence of interest in a new concept that has been trying to mark its presence in the accounting system for some time. It has been called the concept of intellectual capital accounting and focuses on the concept, measurement and methods of its presentation. To write the publication, research tools such as literature studies and analysis of selected valuation methods were used.