Within the last quarter century, intellectual capital has emerged as the leading asset class. The term "intellectual captial" refers generally to traditional Intellectual Property assets - patents, trademarks and copyrights. At Ocean Tomo, we uniquely include within the definition of "intellectual capital" special client intangible assets, especially corporate and government preference rights.
Recent and anticipated changes in accounting rules and securities reporting will further the recognition of intangible assets. The growth in the value of Intellectual Capital Equity® can be seen when evaluating the market capitalization of the S&P 500 as shown in the chart below.
To request a copy of the full results of this study, please email Info@OceanTomo.com
*Burk, Kathleen, "Morgan Grenfell 1838-1988: The Biography of a Merchant Bank", Oxford University Press, 1989, p. 5. **Ibid., p. 98. ***Merchant Banking: Past and Present, by Valentine V. Craig. Valentine V. Craig is a Chartered Financial Analyst in the FDIC's Division of Research and Statistics.