1. Weightless wealth: four modifications to standard IC theory
2. Assessing knowledge assets: a review of the models used to measure intellectual capital
3. The knowledge toolbox:
4. Financial Accounting Standard Board (2001), Statement No. 142; Goodwill and Other Intangible Assets, available at: www.fasb.orgm.
5. Luthy, D.H. (1998), “Intellectual capital and its measurement”, Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA) Osaka, Japan, available at: www3.bus.osaka‐cu.ac.jp/apira98/archives/htmls/25.htm.