There is a dramatic increase in the number of companies whose value lies largely in their intangible assets; with relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting principles, where the value of the firm’s assets is a...

Over the course of the 1990s the level of interest as well as the sophistication of best practices in the management of intangible assets have increased dramatically. This article is intended to provide information on the current state of best practices in the management of intellectual capital....

Intellectual capital (IC) is a significant resource for many companies. This paper explains what IC is, the benefits IC can generate, how a firm can utilize those benefits, the different roles a portfolio of IC assets can play, how firms can extract value from these portfolios, and the risks to...