The Chartered Institute of Management Accountants (CIMA) has divided intangible resources into three components. Which is NOT one of these components?
A) human capital
B) structural capital
C) financial capital
D) relational capital

Question

Quizplus · Accepted Answer

The three components of intangible resources identified by CIMA are human capital, structural capital, and relational capital. Financial capital, while an important resource, is not considered intangible by CIMA.

The Chartered Institute of Management Accountants (CIMA) Has Divided Intangible