Thanks to the financial statements, we are able to insight the financial situation and results of a business entity, it is also possible to compare the success and growth of each individual company, find out the trend and dynamics of every individual positions in the financial statements, and to find out about many other variables and analyzes that are required at a specific time in order to gain a better view into the business efficiency and results. However, the question is whether such data are today sufficient or not to determine the real value and to establish the exact expectation of a return on a particular asset. The real question is if there is a "certain invisible factor" in the contemporary “society of knowledge" that is becoming more and more responsible for the organization's performance. It is precisely intellectual capital in its full form that often distinguishes business, their quality business processes and achievements. Now days, in a so called "society of knowledge" there is an increasing awareness of the importance and need of studying the intellectual capital and its direct impact on the current and future results of business entities. Current efforts, knowledge and tools for evaluating intellectual capital certainly did not reach the desired level and cannot be considered adequate for accurate and efficient measurements of the intellectual capital value within a business entity. Currently, the inability to evaluate the intellectual capital presents a great burden and a big imperfection for an efficient and accurate determination of the business entities value. In addition to being able to adequately evaluate it, investors would also be in a better position for a more accurate assessment of the business entities value; they would gain a better insight into the current situation and many other things that affects the entities future in which the organization operates. The utility that derives from the intellectual capital of a business entity is no less important for business operations and organization management than assets- capital within the financial statements reporting, specifically referred in a long - term organizational perspective.