Abstract: In the current economic conditions rapidly developing economy based on knowledge. Intellectual assets of the company are one of the main factors affecting the valuation of companies. The growth of investment attractiveness of the business is directly dependent on changes in the structure of intangible assets. Therefore, the procedure assessment of intellectual capital requires new approaches and needs for scientific advice, based on a study of stable trends and patterns of development of this type of capital. The study defines intellectual capital are the main methods of assessment. Conducted calculations integral valuation of the value of intellectual capital (q-Tobin) for largest companies in the Samara region which in turn determine the level of economic development of the region.