Informes de activos intangibles |
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Cornellá, A. (1996): Información Digital para la Empresa, Ed. Marcombo, Barcelona.
Brooking, A. (1997): "Intellectual Capital, Core Asset for the Third Millennium Enterprise", Internacional Thomson Business Press
Edvinsson, L. y Malone, M. (1997): "Intellectual Capital. Realizing your company's true value by finding its hidden brainpower", Harperbusiness
IASC, International Accounting Standards Commitee de (1998): International Accounting Standard IAS 38 "Intangible Assets"
IFAC, International Federation of Accountants (1998): "The Measurement and Management of Intellectual Capital", Financial and Management Accounting Committee
Lev, B. (1997): "The Old Rules No Longer Apply, Accounting Needs New Standards For Capitalizing Intangibles", Forbes ASAP, 7 abril 1997
Serrano, C. y Chaparro, F (1999): "Los activos intangibles de las empresas, mas allá de las normas contables", Finanzas & Contabilidad, Harvard Deusto, Vol 27 Páginas, pp 18-22
Sveiby, K. (1997): "The Invisible Balance Sheet: Key Indicators For Accounting, Control And Evaluation Of Know-How Companies", The Konrad Group, Suecia