Intellectual capital measuring methods

Generally, two main methods exist for valorization of a company based on the financial statements (balance sheet) of the company or based on the market value. Nowadays the gap between these two values has increased so much and often the value is much higher than the book value of the companies. One the main reasons for this gap is the intellectual capital of the companies which are not considered in financial statements of the companies. Due to the perception and determination of actual monetary value of the company, the value of profits and financial related factors and intellectual capital should be estimated. In fact, this estimate should include three components of strategic analysis, financial statements analysis and anticipation of future development. In this article, 17 models of intellectual capital measuring models are surveyed