Resumen
Intellectual capital has become a key resource for enterprises, but its measurement and reporting represents a major challenge for managers and researchers. The aim of this article was to establish the possibilities for using the Value-Added Intellectual Coefficient (VAIC TM) method to report intellectual capital of companies included in the WIG 20 index of the Warsaw Stock Exchange. This study also identified opportunities and threats arising from its use. The data necessary to perform the calculations in accordance with the VAIC method came from balance sheets and profit and loss accounts for the period 2010-2013. The VAIC method provides the means to measure intellectual capital and the efficiency of its individual components, allowing management intervention in those business areas open to objective statistical analysis.