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This Finance Dissertation Examines The Intellectual Capital Performance of Singapore Banking using VAIC Model - New Finance Dissertations Intellectual Capital Performance Dissertation – Financial Accounting has provided the basis to keep a track of all monetary transactions of a business, and provides data to value the assets of the company. However, there are some assets which are tough to realize in monetary terms and we ignore them in valuation. Intellectual capital is one of those intangible assets which are not accounted for while forming the balance sheet of the company. In banking business, where the quality and caliber of human resources, relationship with business and other capital assets mark the success of the firm, intellectual capital measurement is highly required. https://www.study-aids.co.uk/finance/fin0053/