Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
IFRS 18 replaces IAS 1 and changes how profit is presented, not how it is measured. For a company moving to IFRS, it sets the operating profit subtotal, turns adjusted measures into audited disclosures and puts goodwill on its own line.
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A board pack is the set of papers directors receive before a board meeting. What to include, a section-by-section template, a KPI dashboard example, how to report intangible value drivers, and how VC and PE boards differ.
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Business Asset Disposal Relief taxes qualifying gains at 18% from 6 April 2026 on up to £1m over a lifetime, against 24%. The conditions, the worked figures and the checks to make with an adviser before a sale.
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Eight ways to exit a UK owner-managed business, compared on price, speed, certainty, control and tax: trade sale, private equity, MBO, MBI, employee ownership trust, IPO, family succession and an orderly wind-down.
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A business valuation report is a written opinion of what a company is worth, on a stated date and basis. What a complete report contains, when you need an independent one, how to choose a valuer and how to read the conclusion.
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An equity story is the investment case behind an IPO. For a scale-up, most of what it sells is intangible. Here is how to build each claim on evidence that survives verification.
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Financial position and prospects procedures (FPPP) give the directors a reasonable basis for judging the company's position and prospects. What the sponsor or Nomad expects, what the board memorandum covers and how to prepare.
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Since 5 August 2026, UK-incorporated AIM companies may report under FRS 102 instead of IFRS. What the change means for goodwill, development costs and acquired intangibles, and how to choose a framework before a float.
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Every business valuation rests on one of three approaches: income, market or assets. Here is how each works, which suits which business, and four worked examples that reconcile to the pound.
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On a move from FRS 102 to IFRS, development costs reach the opening balance sheet only from the date the company had both a documented assessment and cost tracking in place. A worked example shows what records made at the time are worth.
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IFRS 1 governs a company's first IFRS financial statements. This guide covers the date of transition, the opening IFRS balance sheet, the exemptions that matter for goodwill and intangibles, a checklist for UK companies, and how the move differs in Canada, Australia and the US.
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Every intangible asset passes through seven stages, from identification to disposal, and each stage has an owner, a record and an accounting consequence. Here is how a scale-up runs the intangible assets lifecycle, what the board should see, and where IAS 38 and FRS 102 apply.
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