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View for shareholders and managers: Knowledge-based balance sheet

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A traditional balance sheet misses most knowledge resources:

That is why we create knowledge-based balance sheets for knowledge-based business entities:

A knowledge-based balance sheet is essential for knowledge-based business entities. Imagine that company gained $9,000 net income. What helped the business to make a profit? Competencies! ROA (return on assets) is different for traditional and knowledge-based balance sheets.

We kindly ask you to put our copyrights and domain – © 2011 www.pacioli-institute.com – on your company knowledge-based balance sheet just as we do in the indicated place. It helps to popularize our ideas and makes possible further research. Please feel free to use our knowledge, while furthering it’s development.


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