Intellectual Capital (Intangible Assets) Valuation Considering The Context

<h1 style="margin: 0in 38.3pt 0pt 0.5in; mso-pagination: widow-orphan;"><span style="font-weight: normal; mso-bidi-font-size: 10.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;">This article seeks to illustrate the evolution of intangible assets studies to the broader concept of intellectual capital and its valuation methods; then clarifies misunderstood concepts about the existence of intangible liabilities. A systemic dynamics approach to the IC valuation method considering the context finally is explained.<span style="text-decoration: underline;"></span></span></span></span></h1>