Intangible Asset’s or Intellectual Capital: Literature Contradicion’s Discuss and Proposes for Its Evaluation.

Abstract

The article defines and characterizes Intangible Assets on intellectual capital, analyzes its categories and classifications proposed in the literature. It discusses the importance of Intangible Asset’s evaluation as complementary tool to management process. It proposes a combination of financial and non-financial measurements to evaluate such type of assets. It emphasizes, the importance of establishing the purpose of the evaluation, its limitations and to whom the results may be of interest.