Performance issues in the context of formation of a knowledge-based digital economy
Gorelov N.A.1, Korableva O.N.2
1 Санкт-Петербургский государственный экономический университет
2 Санкт-Петербургский государственный университет
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Journal paper
Russian Journal of Entrepreneurship *
Volume 18, Number 19 (October 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
The article studies the issues of dynamics of productivity factors and methodological approaches to the assessment of their social and economic efficiency in the context of the development of digital technologies. We consider the possibility of implementation of IFRS for accounting of intellectual capital and making appropriate changes to the Accounting regulations (AR) for the use of intangible assets and digital economy.
Keywords: intellectual capital, competitiveness, modernization, digital economy, import substitution, ifrs, total factor productivity, accounting regulations
JEL-classification: O33, O34, O47
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