Abstract:

Intangible capital is not a new phenomenon. It has always been in existence, however, it has long been either seen as a previous instrument that is handled in an intuitive and informal way. The intangible capital is a concept that originated in Sweden in the early nineties, currently, it has used as a language for financial investors, who are yet to find their correct profile.  Intangible capital can be weighted in many ways, which are established, equipped and also implemented. However, the main problem is the lack of standards.