Intellectual Capital (IC) is intellectual material that can be used to create wealth. Most businesses have market values much in excess of their physical and financial assets. The intellectual and intangible assets which make up the difference may include :-

your staff’s expertise, contacts and knowledge

your firm’s customer or client relationships, reputation and alliances

your proprietary systems, technology, brands and trade marks

and the firm's capacity for anticipating and creating new markets.

Do you need a common-sense tool for managing your IC, which is auditable and can be run by your own people?

Are you planning an IPO, sale or merger?             

How does IC fit with an accounting perspective?

At the IC World Congress, in Hamilton, Ontario, Canada, in January 2003, Richard McLaughlin presented a paper entitled:-

Reporting intangible assets: drawing generic conclusions from enterprise-specific measures of intellectual capital.