In recent business environment, as it is increased about interest in the Intellectual Capital which company owns, the need of evaluating Intellectual Capital is growing. The Intellectual Capital is composed of Human Capital, Structural Capital and Customer Capital. But it is inadequate for assessing the fair value of Intellectual Capital with traditional financial accounting model because there are several problems in evaluating Intellectual Capital with it.
The Intellectual Capital Report should consider three important characteristics. At first, the IC Report should have balanced perspectives for assessing the Intellectual Capital. Second, IC Report should convert the qualitative informations into quantitative informations. Finally, IC Report consider industry contingency carefully.
In this study, it suggested the value evaluation model and the Intellectual Capital Report which overcome and supplement the limits of the traditional financial accounting model.
