Abstract:

The concept of intangible capital was not introduced today, it has always been in existence, and however, people see it as an ancillary element or treat it in an intuitive and informal way. The concept of Intangible capital was first introduced in Sweden in the early nineties, and it has now part of the CFO language, who are still struggling to understand their limits precisely. There exist numerous methods to calculate intangible capital, most of them are valid, used and most importantly implemented. However, the only problem deals with the lack of standards.

Privately owned associations frequently have the aim to make benefit, while specialists inside the public sector intend to furnish natives with various administrations. The distinction between these two sectors is likewise obvious in the enactment, where International Accounting Standards Board set the standards for privately held associations and Ekonomistyrningsverket do likewise for the public sector. In light of the bigger demand by the general public for learning and innovation, incorporated into the class intangible assets, these are more accentuated in the representing associations. Intangible assets are albeit connected with intricacy which is related with the estimation. The reason for this examination is consequently to see whether there are any current contrasts in how to quantify and esteem intangible assets and inside produced ones between recorded organizations in the private sector and experts working in the public sector.