AI & Intangible Assets
Research-backed, commercially grounded guides on AI productivity, AI ROI measurement, valuation methods, and the intangible assets that AI creates. Written for boards, investors, and leadership teams who need substance, not speculation.
AI Productivity Paradox
Why trillions in AI spending have not yet moved productivity numbers — and what the measurement gap means for your business.
Read the explainer →AI ROI Framework
A step-by-step framework for measuring what AI investments actually create — with worked examples and board-ready metrics.
Read the framework →AI Valuation Methods
Four proven approaches for valuing AI assets in M&A transactions: Relief from Royalty, MPEEM, Cost, and Market. With worked examples.
Compare methods →AI Capitalisation Guide
Should you capitalise AI development costs? A practical decision guide covering IAS 38, ASU 2025-06, and the accounting gap.
Read the guide →AI-Washing
SEC enforcement timeline, detection red flags, and a structured checklist for investors and boards to verify AI claims.
Read the assessment →Intangible Asset Categories
The definitive taxonomy: seven categories of intangible assets with definitions, examples, measurement approaches, and AI-era extensions.
Explore the taxonomy →Measure the intangible assets AI is creating in your business
The Opagio Growth Platform quantifies AI-driven intangible value across technology capital, data assets, organisational capital, and more.