Education Series

Intangible Asset Masterclass

10 lessons covering intangible asset identification, classification, valuation, accounting standards, and strategic management. Follow Meridian Technology from asset mapping to boardroom strategy.

The Masterclass Journey

From understanding what intangible assets are to building a strategic framework for measuring and growing them. Each lesson builds on the last, with practical scenarios using Meridian Technology — a mid-market SaaS company — as your worked example.

Attribute Detail
CompanyMeridian Technology Ltd
Revenue£45M ARR
SectorEnterprise SaaS (supply chain analytics)
Employees280
IP Portfolio3 patents, 12 trademarks, proprietary ML models
Customer Base420 enterprise contracts, 94% gross retention
ScenarioPreparing for PE-backed growth round
Interactive

The Intangible Asset Stack

See how intangible assets break down across the six CHS categories. Drag the slider to explore how Meridian Technology's asset mix shifts as the company grows.

Growth stage: Early
Software 30%
IP 25%
Brand 15%
People 15%
Customers 10%
Data 5%
Estimated intangible asset value: £12M

Your Lessons

10 lessons. Scroll to explore, or jump to the topic that matters most to you.

What Are Intangible Assets?
1
Foundations

What Are Intangible Assets?

A foundational guide to intangible assets — what they are, why they dominate modern enterprise value, and how IAS 38 identifiability criteria determine what counts.

IAS 38, identifiability, enterprise value, goodwill Start Lesson
The Intangible Asset Stack
2
Frameworks

The Intangible Asset Stack

How to classify intangible assets using the CHS 6-category economic framework and the IFRS 3 5-class accounting taxonomy. Learn to map between both systems.

CHS framework, IFRS 3, taxonomy mapping Start Lesson
Intellectual Property Deep-Dive
3
Asset Types

Intellectual Property Deep-Dive

A comprehensive look at intellectual property — patents, trademarks, copyrights, and trade secrets. How to identify, protect, and value each type.

Patents, trademarks, copyrights, trade secrets, licensing Start Lesson
Human Capital and Organisational Capital
4
Asset Types

Human Capital and Organisational Capital

The people and processes that make a business work. How to assess human capital, quantify organisational capital, and manage key person dependencies.

Key person risk, assembled workforce, organisational processes Start Lesson
Customer and Relationship Capital
5
Asset Types

Customer and Relationship Capital

Customer relationships are often the most valuable intangible asset in an acquisition. How to identify, measure, and value relationship capital.

Customer relationships, brand equity, contractual assets, CLV Start Lesson
Data Assets and Technology Capital
6
Asset Types

Data Assets and Technology Capital

Data and technology increasingly drive competitive advantage. How to classify data assets, value proprietary technology, and assess technology capital.

Proprietary data, software, technology platforms, databases Start Lesson
Valuation Methods: RFR, MPEEM, and With-and-Without
7
Valuation

Valuation Methods: RFR, MPEEM, and With-and-Without

The three core income-approach valuation methods for intangible assets. When to use each, how they work, and common pitfalls.

Relief from Royalty, MPEEM, W&W, income approach Start Lesson
Accounting Standards: IFRS 3, IAS 38, and ASC 805
8
Compliance

Accounting Standards: IFRS 3, IAS 38, and ASC 805

The accounting standards that govern intangible asset recognition and measurement. IFRS 3 for business combinations, IAS 38 for ongoing treatment, and ASC 805 for US GAAP.

Recognition, measurement, impairment, PPA Start Lesson
Intangible Assets in M&A Due Diligence
9
Application

Intangible Assets in M&A Due Diligence

How acquirers identify and value intangible assets during due diligence. The PPA process, common mistakes, and how to build an intangible asset data room.

PPA, buyer perspective, identification, risk assessment Start Lesson
Building Your Intangible Asset Strategy
10
Application

Building Your Intangible Asset Strategy

Putting it all together. How to build an intangible asset measurement dashboard, monitor value creation, and integrate intangible assets into strategic planning.

Measurement dashboards, monitoring, strategic management Start Lesson
Scroll to see all 10 lessons →
The Learning Path

From Foundations to Strategy

Each lesson builds on the last — starting with what intangible assets are, through classification and valuation, to strategic management and M&A due diligence.

Foundations

What intangible assets are and how to classify them

Lessons 1-2
Asset Types

Deep-dive into IP, human capital, customers, data, and technology

Lessons 3-6
Valuation

Three core valuation methods: RFR, MPEEM, and With-and-Without

Lessons 7
Compliance

IFRS 3, IAS 38, and ASC 805 accounting standards

Lessons 8
Application

M&A due diligence and building your intangible asset strategy

Lessons 9-10
Your Progress

Intangibles IQ

Complete the quiz at the end of each lesson to track your Intangibles IQ. Score 0/40

Lesson 1
Foundations
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Lesson 2
Classification
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Lesson 3
IP
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Lesson 4
Human Capital
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Lesson 5
Customers
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Lesson 6
Data & Tech
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Lesson 7
Valuation
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Lesson 8
Standards
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Lesson 9
M&A
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Lesson 10
Strategy
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