1Ordonez de Pablos,P.A guideline for building the intellectual capital statement:the 3R modal[].International journal of learning and intellectual capital.2004
2Danish Agency for Development of Trade and Industry.A guideline for intellectual capital statements:a key to knowledge management[]..2001
3Meritum Project.Guidelines for managing and reporting on intangibles(intellectual capital report[].Fundacion Airtel Movil.2002
4Edvinsson,L.Development intellectual capital at Skandia[].Long Range Planning.1997