Abstract

Communities tended recently to build knowledge in promoting and strengthening their economies , which necessitated attention to the human element . And community – based accounting as a tool were not far from this concern accounting Vtfaal with technological developments and economic knowledge of increased attention to the human element and intangible assets , and this in turn requires the measurement and disclosure of these assets at the heart of the financial statements in order to promote reading user of the financial statements . As the financial statements are limited in the measurement and disclosure of physical capital, and here comes the research work of the researcher for the purpose of access to him proper accounting measurement and disclosure of intellectual capital and the most important findings of the offer of capital form the capital of a physical and intellectual capital enhances the the ability of users of financial statements , and the most important recommendations of the need to adopt a specific mechanism to view the form of capital physical capital and intellectual capital because of its importance in reading financial statements.

DOI:10.52113/6/2013-3-7/1-29