We want to study, debate and apply the recent proposals for evaluating of Knowledge Capital (Intellectual Capital or Intangible Capital) in companies. The value of a company can be determined through traditional models for evaluating companies. However, the application of a simple equation or the methodology is considered not enough by the specialists. This is a problem that is yet to be resolved entirely. Knowledge Capital or Intellectual Capital are concepts that intend to designate the set of intangible assets that form the value of a company together with tangible assets. The most common designation for accounting professionals is Goodwill, but there are news regarding this concept in accounting regulations with a rigorous meaning and treated as a redeemable asset. The concepts of Knowledge Capital or Intellectual Capital are more encompassing and free that the term Goodwill. Since assets intangibility is based on people, in their ability to act, the traces they leave in organization, the relationships that are established among themselves and with the organizations, many authors prefer to name it Knowledge Capital and consider it to be a permanent asset that needs to be reevaluated yearly, and figure in the balance sheet as any other tangible asset.
