It is high time analysts and shareholders begin looking at balance sheets from a new perspective. Experts agree that though balance sheets give out a lot of information, they also conceal a lot at the same time. As a knowledge expert puts it, "balance sheets are like swimsuits. What we see is interesting but what is hidden makes one go up the wall".This is exactly the problem with corporate balance sheets. Intellectual assets, that are hidden in a balance sheet and locked up in a company, is something that analysts are trying to uncover.
There are many methods that are being used to measure these assets. All these measures have their merits and demerits. What needs to be done is that the best method should be accepted and formalised.
If not now, sooner or later, this is bound to happen. Some kind of a value will be put on knowledge and the real assets will be there for all to see in future. After all, these are the assets that propel successful intellectually-driven corporations.