« SEC XBRL Financial Report Component Model Structure Comparison Tools (Prototype) | Main | General Applicability of XBRL Shown in Ventana Research's Description of Mortgage Market Use of XBRL »

XBRL for Intellectual Capital Statements

Someone posted a comment on one of the XBRL related groups that I belong to stating that XBRL might be a good tool for articulating intellectual capital statements.

Well, I did not know what an intellectual capital statement was or how to create one.  So, in doing some checking these are a few resources that I came up with:

  1. Intellectual capital statement, a definition
  2. A Guideline for Intellectual Capital Statements, a key to knowledge management
  3. Constructing Intellectual Capital Statements
  4. Intellectual capital (Wikipedia)
  5. Knowledge management(Wikipedia)
  6. History of intellectual capital movement
  7. Reading an intellectual capital statement
  8. Measuring intellectual capital

The articles above (#2 and #3) provide different visualizations which help to understand what intellectual capital is or categorizations of intellectual capital:



Second (Edvinsson’s and Sveiby’s models of intellectual capital):

A concise definition of intellectual capital is provided by #2 above as:

The market value of the company (i.e. market capitalisation) minus the book value. In
conjunction with intellectual capital statements, the intellectual capital is often constituted
by the grand total of customers, organisation and individual capital. It is also named
knowledge capital. See also book-to-market value.

Imagine a searchable semantic database of external intellectual capital statements for every company.



Posted on Sunday, October 14, 2012 at 06:40AM by Registered CommenterCharlie in , | CommentsPost a Comment

PrintView Printer Friendly Version

EmailEmail Article to Friend

Reader Comments

There are no comments for this journal entry. To create a new comment, use the form below.

PostPost a New Comment

Enter your information below to add a new comment.

My response is on my own website »
Author Email (optional):
Author URL (optional):
All HTML will be escaped. Hyperlinks will be created for URLs automatically.