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Understanding corporate value: managing and reporting ...

Understanding corporate value: managing and reporting intellectual capital31 Introduction42 Definitions of intellectual of intellectual is intellectual capital so difficult to measure?3IC measurement 8 Generic assets map approachIndividual company Skandia s cockpit s intangible assets s holistic company Gruppen CompanyIQ measurement systemIC value-added value creation or value-based s intangible assets to earnings the Baruch Lev resource intellectual capital coefficient4 Knowledge process management and the accounting profession5 reporting intellectual and financial capital reports6 Conclusion26 Writers.

intellectual capital differs from intangibles, intangible assets or intellectual property. This briefing will follow the approach adopted by the Meritum guidelines for managing and reporting on intangibles and will use intangibles and intellectual capital interchangeably. There is no commonly agreed definition of intangibles – the

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  Guidelines, Reporting, Capital, Intellectual, Managing, Intangibles, Guidelines for managing and reporting on intangibles, Intellectual capital, Managing and reporting

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