The contribution of the intellectual capital and its accounting

The existence of a business and the real value not only in determining the financial assets, intangible assets is also important for businesses to have the contribution. This study explains the importance of intellectual capital and its elements which is structural capital and customer capital. The aim of this study is, to provide information of intellectual capital value that contains measurements of enterprises financial tables.As a result of transferring the tables correctly, you will be provided the opportunity to see the real value of companies. The report of intellectual capital with the financial tables, is important which provides reliable information about the profitability of business and the required information about the provision of access to investors. In the literature, not a lot of Intellectual Capital-related case study to show organizations table inability to discern is able to provide the intellectual capital within them. Two case study were presented and evaluated the amount of intellectual capital in the non-financial assets to help categorize them. This study also includes two separate sample applications to recognise the use of all existing organizations to distinguish intellectual capital in their financial statements.