Write Off to the Income Statement
All assets (excluding land) will eventually all be written off to the income statement, however, that can take from one to several years. Translate the Income Statement A leaving IC…
The Concept of Intellectual Capital in the Accounting
To all the diehard fans out there, seriously, that are all anxiously waiting for the next IAS article understand where IC and knowledge management fits in. These three articles discussing…
Human Capital, Customer Capital and Structural Capital
Lucubrate Magazine, Issue 43, October 19th, 2018 Think about this simple statement, is it better, from a marketability and fund-raising perspective, to have more high-quality assets being reported than less!…
Intellectual Capital and Knowledge Management
Lucubrate Magazine, Issue 42, October 12th, 2018 For the next 2 to 3 articles we are going to introduce and discuss intellectual capital (IC) and knowledge management. For you readers…
Lucubrate Magazine, Issue 42, October 12th 2018
Some people say that knowledge can only exist in people's heads and that anything else that is written or stored in databases including voice, video etc., is information. Others make…
Exchange Rates Fluctuate Continuously
Lucubrate Magazine, Issue 41, October 5th, 2018 Consider that once a day goes by, the exchange rate for that day, yesterday, is fixed in time and will never change. Accounting…
Lucubrate Magazine, Issue 41, October 5th 2018
Like the human capital approach, the sustainable development approach has evolved. The notion of sustainable development dates back some twenty years to the Brundtland Commission, which used it to connote…
Lucubrate Magazine, Issue 40, September 28th 2018
We are living in an era of technological revolution that is disrupting and transforming business, government and society alike. All are being challenged to adapt and keep up with the change.…
Lucubrate Magazine, Issue 39, September 14th 2018
Women may hold up half the sky, as per the Chinese proverb, and they account for half of all tech users, but they remain severely underrepresented in the worlds of…
What is and What isn’t?
Lucubrate Magazine, Issue 39, September 14th, 2018 Who says accountants can’t have fun!! Accounting for IAS 40 in 40 seconds Ready? Go! - Have fun Accounting Series – article No:…