In the knowledge society, management of the intangible assets, part of the intellectual capital of organizations, as well as the transmission of information about work done so that it may be maintained and developed, has become a strategic factor in achieving sustained long term competitive advantage. The present article is centered on the study of the transmission of information of these intangible aspects, materialized in the Intellectual Capital Report. This is done by justifying the need for preparing this report as a complement of the financial status of a company. There is a description of the structural elements and characteristics which compose the different chapters as well as an ample amount of examples used to show its magnitude.
