From Visible to Hidden Intangible Assets

AbstractIn a society where the market value of a company is given in proportion of 75-85% of intangible assets value, we can say that the current accounting does not provide sufficient relevant information for a company in order to take long-term decisions. For Skandia, the company's market value is given by two components: financial capital and intellectual capital. Accounting for intellectual capital is not exactly easy to achieve, both because of the assessment and viability in the accounting process i n view of current legislation. This article aims to show what are hidden intangible assets (intellectual capital), what is their place in the classification of intangible assets, what are the components of hidden intangible assets according to different existing reference models and also the possible solutions such as submission of additional financial situations