The present research “The assets of the company - a theoretical and practical approach relating particularly to intellectual capital” focuses on defining the company’s assets, at national level, establishing the components ofthis concept, so that ultimately we can determine the position of the intellectual capital in the total assets of a company and the manner in which they can be approached. The theoretical approach is based on the theoretical framework for the identification of the company’s assets, referring to the intellectual capital. The practical approach exemplified through the interview technique is trying to identify whether the theoretical basis of the intellectual capital can also be transposed into accounting practice. The approach of these terms begins with a short incursion of definitions that refer to assets, intangible assets - intellectual capital, followed by a description of the intellectual capital components and their identification at national level through a practical study. The purpose of this paper is intended to be the beginning of a research study regarding the concept of intellectual capital, in other words the identification and implementation of this concept in accounting practice. The research is based on Bill Gates statement, who said that “my most valuable resource goes up and down with the elevator every day”, in other words the importance of human factor capitalization, but also the existence of an imaginary outline, less sketched at national level, concerning the definition and knowledge of the intellectual capital concept.