Reporting of intangible assets and a research for the companies which are open to the public about reporting of intangible assets

Intangible Assets or Intellectual Capital have started getting more and more important day by day in terms of today?s trading centers. Technological developments and elements of intangible which becoming apparent depending on these developments, caused of revealing a new economical structural formation and therefore increased the importance of intellectual capital or intangible assets. Intellectual capıtal or intangible assets played a huge important role over being sold of the trading centers at a very high price of their media values.At the first part of this study, the definition of intellectual capital or intabgible assets have been made, their characteristics, their classification and their assesment and also their measuring techniques have been explained in a very detailed ?way.At the second part of this study, the information about measuring and reporting of intellectual capital or intangible assets have been given.At the third and the last part of this study, from the companies which are open to the public, the websites, income and outcome graphs, the dipnotes of the graphs of income and outcome, and their activity reports of ten technology companies have been searched and as a result of this search, there has been tried out of being revealed of which of these opponents, such as intellectual capital or intangible assets.As a result, companies have emerged to firstly place in their elements relation capital, secondly structural capital and lastly human capital.