This document discusses intellectual capital accounting and methods for measuring intangible assets. It outlines Karl-Erik Sveiby's four approaches to measuring intangibles: direct, market capitalization, return on assets, and scorecard methods. It also discusses challenges in measuring social phenomena and the need for new management tools to capture increased importance of intangible assets like customer relationships and innovation capabilities.

1. IC Accounting Outlining the Principles of IC Accounting in order to identify the areas for innovation and sustainable growth Nigel W. Dawes Tuesday 15 th of July 2008 Developed for Confidential, not to be disclosed without written approval of the author's

2. Challenge! Monday, June 8, 2009

4. Karl-Erik Sveiby’s Model on the Methods for Measuring Intangibles Monday, June 8, 2009

9. Intellectual Capital Calculation Building Blocks – Elements/Phenomena Monday, June 8, 2009

10. Areopa’s 4-Leaf Model  Monday, June 8, 2009

11. AREOPA’s ‘Wheel of Fortune’ Monday, June 8, 2009 AREOPA’s 4-Leaf Model  Added Value Parameters - Variables IC Balance Sheet IC Assets 15 IC Areas 4 Plain – 11 Hybrid Process Clusters Costs

12. AREOPA IICARuS™ Framework Monday, June 8, 2009

13. International Accounting Standards (IAS) IAS 36 Impairment of Assets / IAS 38 Intangible Assets Monday, June 8, 2009

14. (Financial) Balance Sheet Monday, June 8, 2009

16. IC balance sheet: follows the structure logic of the financial BS Monday, June 8, 2009

18. The fundamentals of accounting Monday, June 8, 2009

19. IC Accounting: the same principles apply Monday, June 8, 2009

22. Areopa’s Intellectual Capital Calculation Example – Non Structuralized Human Capital Monday, June 8, 2009

23. Areopa’s Intellectual Capital Calculation Example – Non Structuralized Human Capital Monday, June 8, 2009

25. Areopa’s Positioning on Karl-Erik Sveiby’s Overview Monday, June 8, 2009

26. The box we have … the fillings need to be gathered Monday, June 8, 2009

27. Monday, June 8, 2009 CONTACT COORDINATES Ludo PYIS – Founder of Areopa Mobile: +32 (0)495 213.629 [email_address] Nigel W. Dawes – Vice President, Areopa, S. E. Asia Mobile: +6681 0044116 [email_address] AREOPA Koningin Astridlaan 201 B5 B- 2800 MECHELEN BELGIUM Tel.: +32 (0)15 433.217 Fax.: +32 (0)15 411.170 www.areopa.com [email_address]

28. Knowledge vs Intellectual Capital Monday, June 8, 2009