This article doesn’t seek to put up the methodological and normative references. It is a soft movement toward planes of conceptualization that allows us to identify the limitations when facing the problem of the countable representation for the valuation of the intellectual capital in two ways; one referred to the methodologies of valuation of the intellectual capital that have put into practice and another of normative character from the countable discipline when facing the valuation of the intellectual capital as an intangible active