Subject The article considers the analysis of intellectual capital within the framework of company's integrated reporting analysis. Objectives The aim is to develop a methodology for a complex analysis of intellectual capital, taking into account the information to be provided in integrated reporting. Methods The methodological basis of intellectual capital analysis includes objective principles of systems approach, provisions of economic analysis, logical and comprehensive approach to economic phenomena and processes. The method was developed based on the international integrated reporting standard. Results I developed a method to analyze intellectual capital, which includes three stages. During the first stage, the value of all intangible capital is determined (including intellectual, social, reputation and human capital) based on market capitalization, fundamental value and return on assets. At the second stage, the composition, structure and condition of intellectual capital are investigated. Intellectual property and organizational capital, which includes process and innovative capital, are analyzed separately. At the third stage, the efficiency and value of intellectual capital are assessed. For these purposes, I apply a method for count up, fundamental value method and point evaluation method. Conclusions and Relevance The article reviews problems of the analysis of intellectual capital, and offers a method of complex analysis. It may be useful for analysts evaluating the company's activities on the basis of integrated reporting.
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