PL
The paper concentrates on showing the role of intangible assets in gaining the competitiveadvantage of modern organizations and their importance in strategic management organizations. Thestarting point of deliberations is insightful presentation of the resource-based theory basic assumptionsand the discussion of the attributes of the resources that are the most valuable for contemporaryorganizations. In turn literature overview of different classifications of intangible resources of an organizationwith a particular focus on the evolution of these typologies is done. The relationship betweenintangible resources, intellectual capital of the organization and intangible assets of the company wereindicated.