Compare Valuation Methods, Frameworks & Tools
Structured side-by-side analysis to help you choose the right approach for intangible asset valuation, accounting standards, and tools.
IFRS 3 vs ASC 805: PPA Standards Compared
Key differences between IFRS 3 and ASC 805 purchase price allocation. Recognition rules, measurement, goodwill, and contingent consideration.
IAS 38 vs ASC 350: Intangible Asset Standards
IAS 38 and ASC 350 treat intangible assets differently. Compare recognition, revaluation, amortisation, and impairment rules side by side.
CHS Framework vs IFRS 3 Classification
CHS economic taxonomy vs IFRS 3 accounting classification for intangible assets. Strategic investment analysis versus compliance-driven PPA categories.
Fair Value vs Historical Cost: Intangibles
Fair value vs historical cost for intangible assets. How each measurement basis affects reported values, volatility, and decision-making.
FRS 102 vs IFRS: Intangible Asset Rules
FRS 102 vs IFRS for intangible asset accounting. How UK SMEs and large companies face different rules for recognition, goodwill, and development costs.
Goodwill vs Identifiable Intangible Assets
Goodwill is the residual; identifiable intangibles are measured separately. IFRS 3 classification rules, amortisation, and impairment differences.
Value in Use vs Fair Value Less Costs of Disposal
Value in Use vs Fair Value Less Costs of Disposal for impairment testing under IAS 36. When each measure produces the higher recoverable amount and how ...
IFRS vs US GAAP Goodwill Impairment Testing
IFRS vs US GAAP goodwill impairment testing. Comparing the IAS 36 recoverable amount approach with the ASC 350 quantitative test — methodology, triggers...
IAS 38 vs FRS 102 Section 18: Compared
IAS 38 vs FRS 102 Section 18 for intangible assets. How full IFRS and UK GAAP differ on recognition, development capitalisation, revaluation, amortisati...
Intangibles vs Goodwill on the Balance Sheet
Identifiable intangibles vs goodwill — what each line means, how they are recognised under IFRS 3 and FRS 102, and how amortisation and impairment differ.
IFRS 3 vs IFRS 13 vs IAS 38
IFRS 3 vs IFRS 13 vs IAS 38 — what each standard covers, where the boundaries lie, and how the three interact through an intangible's lifecycle.
Intangible Asset vs Intellectual Property
Intangible asset vs intellectual property — what each term means, where they overlap, and why the distinction matters for founders and investors.
Fair Value vs Market Value (Intangibles)
Fair value vs market value for intangibles — what each means under IFRS 13 and IVS, when they converge, and which to use for PPA, M&A, and tax.
Book Value vs Intangible Value — Why They Diverge
Book value vs intangible value — why book understates enterprise value, what the balance sheet hides, and how UK CFOs explain the gap to investors.
Enterprise Value vs Intangible Value
Enterprise value vs intangible value — what each measures, how they relate, and how PE and M&A practitioners reconcile the two in deal modelling.
409A vs IPEV vs IFRS 13
409A vs IPEV vs IFRS 13 — what each framework governs, when each applies, and how VC funds reconcile the three for reporting, options, and audit.
Qualitative vs Quantitative Impairment Test
Qualitative vs quantitative impairment testing — what each step requires, when CFOs can skip the quantitative, and how to defend under IAS 36/ASC 350.
Recoverable Amount vs FVLCD
Recoverable amount vs FVLCD under IAS 36 — what each measure is, when value in use exceeds FVLCD, and how CFOs structure the impairment file.
CGU vs Business Segment Impairment
CGU vs business segment impairment — what each unit is, why it matters for goodwill impairment under IAS 36 and IFRS 8, and how CFOs reconcile the two.
Intangible Asset vs Prepayment
Intangible asset vs prepayment — what each balance-sheet line means under IAS 38 and FRS 102, and how UK CFOs classify edge cases like SaaS configuration.
Internally Generated vs Acquired Intangibles
Internally generated vs acquired intangibles — why the same brand can be worth £20m to a buyer but £0 on the seller's balance sheet — what founders need.
Licence vs Franchise vs Trademark
Licence vs franchise vs trademark — what each intangible is, how each is recognised under IFRS 3 / IAS 38, and how UK founders value each at exit.
Know-How vs Trade Secret
Know-how vs trade secret — what each is, why protection regimes differ, and how founders, CFOs, and PE buyers value tacit knowledge in M&A and lending.
Data Asset vs Database vs Data Rights
Data asset vs database vs data rights — what each is in intangible-asset terms, how UK database right works, and how SaaS founders value the data layer.
Domain Name vs Trademark
Domain name vs trademark — what each is, why one is contracted and the other registered, and how founders value the brand layer in fundraising and M&A.
Alternatives to specific tools
Evaluating a named provider? These guides walk through where Opagio fits as an alternative or complement.
Brand Finance Alternative for SMEs — When Bespoke Advisory Doesn't Fit (2026)
A practical guide for SMEs who've looked at Brand Finance and concluded the bespoke advisory model doesn't fit their budget. What to use instead for brand valuation, intangible measurement, and ongoing tracking under a SaaS subscription model.
AlternativeCarta Alternative for Valuation — When to Add Opagio to Your Stack (2026)
A practical guide for founders and CFOs already using Carta who need to answer the valuation question Carta does not address — what intangible assets are driving the share price, and how is that value changing over time.
AlternativeEquidam Alternative — How to Evaluate Switching to Opagio (2026)
A practical guide for founders and advisors evaluating an alternative to Equidam — what Equidam does well, where it stops fitting for certain audiences, and how Opagio's continuous twelve-driver platform compares for Series B+, exit, and PE diligence.
AlternativeEqvista Alternative — How to Evaluate Switching to Opagio (2026)
A practical guide for founders and advisors evaluating an alternative to Eqvista — what Eqvista does well, where it stops fitting for certain audiences, and how Opagio's continuous twelve-driver platform compares for Series B+, exit, PE diligence, and audit-aligned PPA.
AlternativeInngot Alternative — How to Evaluate Switching to Opagio (2026)
A practical guide for buyers evaluating an alternative to Inngot — what Inngot does well, where it falls short for specific audiences, and how Opagio's continuous twelve-driver platform compares for fundraising, exit-readiness, and PE portfolio use.
AlternativeOcean Tomo Alternative for SMEs — When the Engagement Model Doesn't Fit (2026)
A practical guide for SMEs and growth-stage businesses who've looked at Ocean Tomo (J.S. Held) and concluded the engagement-fee model doesn't fit their budget or use case. What to use instead, and how the SME-affordable alternative works.