Abstract
Abstract
The Intellectual capital considers as a center subject of an interest of the different economical units in the purpose of its existence and of continuance of its activities where these units faced a difficulty in measuring the Intellectual capital of it , especially the industrial units.
This considers a big challengence for it since the necessity for the information , especially this which concerned with a rost determination and what it a chieves from returns and information which concerning with its importance (the importance and quality in these units) and what the proper methods for its measurement process to diagnose the most difficulties which required to face them by the accountants for its measurement process because of the measurements presently adopted as a debatable subject by the accountants especially these challengences which concerned with measurement of Intellectual capital that refers to the capital nature.
In addition to the accountants do not have a complete knowledge to these units in how it measured because:
- it is un material.
- The difficulty in determination its value accuralty.
- Sometimes it does not measurable directly.
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