European Conference on Intangibles and Intellectual Capital 2018

Intellectual capital (IC) is generally defined as the intangible value of a business, and it incorporates its people (Human Capital), the value inherent in its relationships (Relational capital), and the knowledge and systems that form the foundation of the business (Structural capital). There has been, and continues to be, much discussion over how intellectual capital differs from intangibles, intangible assets or intellectual property.