Hi,

Before making a comparison, we should define precisely the intellectual capital, because there is no consensus on the definition of the intellectual capital. For more details see; Marr and Chatzkel (2004) "Intellectual Capital at the Crossroads: managing, meas- uring, and reporting of IC".

Le capital physique regroupe les biens et les services qui peuvent être utilisés lors de plusieurs cycles de ( matière première, ...).

Le capital intellectuel c'est ensemble des actifs intangibles( le capital humain,...).

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Physical Capital are the hard assets. Intellectual Capital is the intangible intellect.

Hi everyone,

The classification based on the tangible Vs intangible may be a misleading distinction because it is not necessary that the intellectual capital resources are intangibles. For this end, it should investigate the economic behavior of the resources.

Intellectual capital is seen as the difference between total market value and total book value. So, the value of a company not recognized by the accounting standards. The intellectual capital value is not visible in the balance sheet. On the other side, physical assets or PPE (Property, Plant, and Equipment) are tangible assets visible in the Long-term, Non-Current assets within the company balance sheet.

I guess that you think what is the difference between physical capital (capital that includes tangible assets) and intellectual capital that is not visible by accounting standards, and not in the Balance sheet or income statement. Tangible assets are property, plant, and equipment (PPE) that is in part of Long-term assets with a useful life of more than 1 year. On the other side, intellectual capital is the difference between total market value and total book value, and it is outside that balance sheet. Intellectual capital is seen as a company's knowledge.