The Invisible Balance SheetThe Invisible Balance SheetThis book outlined the theory that underlies the three "families" of Intangible Assets and it also coined the labels. It sparked the "Swedish Movement" in measuring intangible assets. Both the categorization and the labels have since become close to a standard both in Scandinavia and have gained acceptance world wide.
Swedish |
Kundkapital |
Strukturkapital |
Individkapital |
English |
Customer Capital |
Structural Capital |
Human Capital |
The book inspired a large number of Swedish companies to start publishing their intangible assets. The theory and the Swedish labels have been widely used in Sweden since 1987 and they became internationally known when Skandia used it in their Annual Reports from 1992 onwards. The concept was also used by the Swedish Council of Service Industries for a recommendation issued in 1993 on how to report intangible assets. It is considered by EU as one of the possible new formats for Annual Reporting. The Konrad group consisted of:
The book is out of print, but both the Swedish original book and the English copy proof are available as .PDF files for downloading. The English version is 2.2 Mb and the Swedish original is a 4.4 self extracting file which creates a 6.2 Mb Pdf file. Don't ask me why the Swedish version is so much larger! You need Akrobat reader to read the files!
