This Bachelor thesis deals with the definition of Intangible Assets in the context of

financial reporting. The purpose is to integrate intangible assets into the balance

sheet. After a thorough analysis of the ongoing research shows that there is general

consensus concerning intellectual property, and general confusion concerning

knowledge, information and organization capital. Some have what it takes to enter

balance sheets, while others still lack a holistic concept that is generally accepted

and fulfils the demand of accounting. Neither of them is reported according to the

presently available and established knowledge. This thesis shows that a prerequisite

for an improved reporting is the consequential extension of accounting principles for

intangible assets. The fact that the term “intangible asset” became a gathering of all

possible intangible phenomena demands counter-actions. One of its reasons is the

demand for the measurement of relative performances of intangible assets. This

thesis shows that reporting absolute figures for intangible assets does not stand in

contrast with this, but can deliver the necessary data set for a holistic analysis that

also deals with intangible assets.