Özet:

Abstract enIntellectual capital represents the intangible assets which exist in all businesses and in case they can be measured will achieve success. These assets are basically possible to classify as human capital, structural capital and customer capital. The intellectual capital, specially in the knowledge-generating enterprises, is able to have access to a value far beyond profitability in the financial statements. To reveal this value, various intellectual capital measurement methods are available. In this study, having explained the methods measuring the intellectual capital on the basis of business, a research is performed on the insurance companies operating in Istanbul Stock Exchange by a method of calculated intangible assets. The main purpose of the study is to disclose the intellectual capital in terms of service businesses by using the calculated intangible value method

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