Bilans wartości niematerialnych jako narzędzie pomiaru, raportowania i doskonalenia kapitału intelektualnego w organizacji opartej na wiedzy
The Intellectual Capital Statement as a tool for measuring, reporting and improving of intellectual capital in a knowledge-based organization

Summary/Abstract: Intellectual capital has become an increasingly important component of the market value of many companies. It provides potential for creating company value and building competitive advantage. In some companies, the value of intellectual capital is many times higher than the carrying value of combined tangible and financial assets. The said discrepancy causes the need to identify, measure and report on intellectual capital assets. The aim of this paper is to determine the measurement criteria of intellectual capital. This article shows how to use the document of the “Intellectual Capital Statement – Made in Europe” (InCaS) as a tool for measuring intellectual capital of an organization: the example of Polish companies participating in European pilot studies.

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