1. Accounting Principles Board (1970),APB Opinion 17 Intangible Assets, American Institute of Certified Public Accountants, New York, NY.
2. Accounting Standards Board (1997),FRS 10 Goodwill and Intangible Assets, Accounting Standards Board, London.
3. Brabazon, T. (1997), “Intellectual capital – the true worth of business”,CPA Magazine, Vol. 9, pp. 22‐3.
4. Bukowitz, W.R. and Petrash, G.P. (1997), “Visualising, measuring and managing knowledge”,Research Technology Management, Vol. 6/7, pp. 24‐31.
5. Danish Agency for Trade and Industry (1999),Developing Intellectual Capital Accounts. Experiences from 19 Companies, Ministry of Business and Industry, Copenhagen.