The article discusses how intangible assets, like knowledge and human capital, are becoming more important in creating value for companies. It looks at different ways to define and categorize these assets, as well as how to measure and report them in financial reports. The researchers found that intangible assets can significantly increase a company's value, often more than what is shown on paper. They also highlight the crucial role of strategy in utilizing these assets effectively to drive tangible outcomes. The study concludes by examining the relationship between strategy and intangible assets, showing how they work together to create value for a company.