The present test will discuss comprehensibility of International Accounting Standard 38, as countable treatment for registry of the intellectual capital by an organization. The general objective is to establish comprehensibility level of countable treatment used by public accountants, for registry and countable revelation of the intellectual capital, as intangible assets within financial information. In this research a documentary revision of IAS 38 was made, and afterward it was carried out an expert interview. As far as comprehensibility of existing rule to recognize acquired “intellectual capital”, it is possible to affirm that comprehensibility level and expertise of interviewees is weak and, although this qualification cannot be generalized for all public accountants, it is pertinent to draw attention in order to deepen efforts to adapt professional and academic performance to context of international norm.